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In this tutorial, HR professional Josh, founder of HR University, discusses the importance of exit interviews for both HR and employees. Exit interviews help companies improve retention and reduce turnover, while also providing former employees a chance to leave on a positive note, which could facilitate future rehiring. Josh emphasizes the need for employees to prepare for exit interview questions and discusses vital questions and answers that enhance HR knowledge and support a smooth departure. He highlights the significance of departing positively from a company and encourages viewers to like and subscribe for more HR insights.