You can hardly find a company that doesn’t treat provisioning procedures seriously. Usually there are lots of steps and protocols to get a new employee going. For Office 365 that includes creating account in AD, adding new accounts to all connected systems, putting all the personal data in, assigning licenses, etc.
Despite the fact that most (if not all) companies do treat these actions very seriously, at the same time almost no attention can be paid to deprovisioning, i.e. procedures executed when employees leave. This can be a very big mistake, as making sure that no longer active accounts are treated properly is equally (or sometimes even more) important as setting them up in the first place.