Answer:
The answer is "option d".
Step-by-step explanation:
When an employee is fired so, their account should be closed, and the employee records should be maintained over a certain time specified by the rules and procedures of the company. and other options can be defined as: 
- In option a, It is not important to delete the user account because later on, the company would need info about that account. 
 - In option b, There's no need to talk to the superior of the employer. 
 - In option c, change the user password is not enough to update the user's password; the account should also be deleted.