What is NOT a task typically handled by the human resources department?

The correct choice is that performing tax audits is not typically a task handled by the human resources department. Human resources primarily focuses on functions that deal with employee management and organizational development, such as recruiting, training, payroll management, and employee relations. While HR may need to provide necessary documents and liaise with external auditors, the actual process of conducting tax audits falls under the responsibility of the finance or accounting department. This department has the specialized knowledge and expertise required for tax regulations, compliance, and audits, distinguishing it from the HR function that is more people-oriented.