Consider the following statement related to HR Audit : 

Consider the following statement related to HR Audit : 
    (a)    HR Audit is a method of evaluating the current Human Resource Development
    (b)    HR Audit also helps in calculating the investments made in training and estimating the returns on such investments
    (c)    HR Audit assesses the training needs and utilization of training as a tool for organizational learning, growth and development
    Which of the above is/are correct