英语翻译Table 20.2 lists the major threats in the HRM/payroll cycle and the applicable control procedures for mitigating those threats.Every company,regardless of its line of business,faces these threats.Therefore it is important to understand how the AIS can be best designed to counter them.Threat 1:Hiring of Unqualified or Larcenous EmployeesHiring unqualified employees can increase production expenses; hiring a larcenous employee can result in the thef

英语翻译
Table 20.2 lists the major threats in the HRM/payroll cycle and the applicable control procedures for mitigating those threats.Every company,regardless of its line of business,faces these threats.Therefore it is important to understand how the AIS can be best designed to counter them.
Threat 1:Hiring of Unqualified or Larcenous Employees
Hiring unqualified employees can increase production expenses; hiring a larcenous employee can result in the theft of assets.Both threats are best dealt with by appropriate hiring procedures.Skill qualifications for each open position should be stated explicitly in the position control report.Job applicants’ skills and references,including possession of college degrees,should be verified.Particular attention should be directed to determining why a job applicant left a previous place of employment.