Which of the following is most likely to be outsourced?

Comprehensive and Detailed in Depth Explanation:

Payroll processing is one of the most commonly outsourced HR functions because it is transactional, requires specialized expertise (e.g., tax compliance), and can be efficiently handled by external vendors (e.g., ADP, Paychex). Outsourcing payroll reduces administrative burden and ensures accuracy.

Option A (Employee selection): Selection (final hiring decisions) is typically kept in-house to ensure cultural fit, though parts of the process may be supported externally.

Option B (Payroll processing): Correct, as it is a standard function to outsource due to its complexity and regulatory requirements.

Option C (Financial reporting): This is a finance function, not HR, and is less commonly outsourced in the HR context.