Within the Foleo Group, the Human Resources (H.R.) Department is responsible for processing the wages and salaries for over 2,000 employees across Australia and New Zealand and are the custodians of those employees private and personal information. The privacy of this data is at risk of being compromised due to poorly designed access controls and password sharing amongst the employees. Also of concern is the lack of formalised exit procedures for employees leaving the organisation. Whilst it appears that a number of H.R. Department employees take it upon themselves to disable the exiting employees email accounts, access codes and swipe cards, there is no one person charged with the responsibility for this process. Therefore in some circumstances, employees who have left Foleo still have access to the premises, their email accounts and other various sources of Foleo data. In addition, there are regular instances of missed payroll runs and pays not arriving in employees banks until the next payroll cycle. In fact, there have now been increased instances where employees are not only receiving their wages late, but their wages are being directed to the wrong bank account.

Required:

Identify three (3) lapses in the H.R. Departments control environment and explain the risks that each lapse presents. Suggest a specific control that H.R. Department Manager might introduce to address each lapse