"The simple act of coordinating human resource decisions with IT department actions, such as revoking account access for dismissed personnel, would significantly mitigate such risks."
HAHAHAHAH... ahh... yeah, like that'll ever happen. How do I know my users have been deleted? When I find out by accident 90 days later. I have worked for several companies where HR doesn't do shit for IT. I find out employees have been hired when they show up to my desk, asking for a login and laptop. I find out they were let go when the 90 day expiration report shows who got expired for not logging in for 90 days. "Jim's admin password expired." "Jim left in October." I have worked for companies where the simplest of forms, a form generated by an email or a popup in some ticketing system only requires checking off a checkbox... nothing. Can't be arsed.