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In this tutorial, HR professional Josh discusses the significance of exit interviews for both employers and employees. From an HR perspective, the insights gained can help improve employee retention and reduce turnover rates. For employees, effectively addressing exit interview questions can facilitate future reemployment with the company. The video will cover essential exit interview questions and answers to enhance HR knowledge and ensure employees can exit positively. Josh emphasizes the importance of leaving an organization on good terms. He encourages viewers to like the video and subscribe for more HR instructional content.