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In this tutorial, HR professionals are guided on how to effectively conduct exit interviews and understand their significance. For HR, these interviews provide insights to enhance employee retention and minimize turnover, while for employees, they can facilitate potential reemployment. The video, hosted by Josh from HR University, emphasizes the importance of getting exit interview questions right. It aims to improve HR knowledge and assist employees in exiting positively. Josh encourages viewers to engage with the content by liking the video and subscribing to the channel for future HR instructional videos. The discussion will cover essential exit interview questions and answers.