What is the aim of conducting audits during mandatory vacations?

The aim of conducting audits during mandatory vacations is primarily to detect any fraudulent activities within an employee's function. This practice is based on the understanding that certain fraudulent activities may be hidden through an individual’s exclusive control over specific tasks or information. By requiring employees to take mandatory leave, organizations can temporarily reassign their duties to others, enabling a fresh set of eyes to scrutinize their work. This separation can reveal any irregularities or suspicious activities that might go unnoticed during regular operations.

The other options focus on aspects like performance evaluation, training compliance, and morale, which do not directly address the primary purpose of mandatory vacation audits. Evaluating employee performance and assessing training compliance are ongoing processes that do not necessarily benefit from the context of mandatory leave. Additionally, while improving employee morale is important, it is not the main focus of conducting audits during this timeframe. The core objective remains the detection of potential misconduct or fraud that could compromise the organization's integrity and security.