What are the points to be considered while carrying out the internal control review of recruitment function.

While carrying out the internal control review of the recruitment function, the following points should be considered: Judgment: The effectiveness of controls will be limited by decisions made with human judgment under pressures to conduct business based on the information available at hand. Breakdowns: Even well-designed internal controls can break down. Employees sometimes misunderstand instructions or simply make mistakes. Errors may also result from new technology and the complexity of computerized systems. Management Override: High-level personnel may be able to override prescribed policies and procedures for personal gains or advantages. This should not be confused with management intervention, which represents management actions to depart from prescribed policies and procedures for legitimate purposes. Collusion: Control systems can be circumvented by employee collusion. Individuals acting collectively can alter financial data or other management information in a manner that cannot be identified by control systems. A well-designed process with appropriate internal controls should meet most, if not all, of these control objectives.