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In this tutorial, Josh from HR University discusses the importance of exit interviews for HR professionals and employees. He emphasizes that these interviews provide valuable insights for improving employee retention and reducing turnover from an HR perspective. For employees, effective exit interviews can facilitate future reemployment opportunities within the company. Josh outlines essential exit interview questions and answers, aiming to enhance HR knowledge and ensure a smooth, positive transition for departing employees. He stresses the significance of leaving a company on good terms. Viewers are encouraged to like and subscribe for more HR instructional content.