1) FIELD OF ACTION: The HR audit is based on inspections, monitoring, records and statistics.
Breadth and depth of action of the audit According to Dale Yoder, HR audit can cover as wide coverage as the same functions as the audit of human resources (ARH) and has a division like the divisions of agencies ARH
ACTION breadth and depth of the audit.
The human resources audit can cover as wide coverage as the same functions of ARH and has a division similar to the sectional divisions of agencies in ARH.
The audits usually begin with an assessment of business relationships that affect human power management, including line staff and the staff, the qualifications of members of staff of human resources and the adequacy of financial support for various programs. From then applies a variety of patterns and actions, as depth range depends on the type of examination conducted. We examine the personnel records and reports.
It analyzes, compares, and prepares an examination report which nearly always includes recommendations for changes and alterations.
The audit can also evaluate programs, policies, philosophies and theories. Depending on the policy that exists in the organization.
The HR audit may focus on any or all of the following aspects to productivity.
1) results, including both achievements and problems considered effects of the current administration,
2) Programs, including practices and detailed procedures that shape,
3) policies, both explicit and formalized as implied,
4) philosophy of government, their value priorities, goals and objectives;
5) Theory, and plausible explanations alleged relationships that detail and relates the philosophies, policies, practices and ongoing problems.
The larger and more decentralized the organization, the greater the need for systematic coverage of audit.
The audit can develop strong educational impact, as it allows to relate the quality of human resource management with the various indicators of business efficiency. Lets see how far the administration has succeeded in the personal identification of employees with organizational processes and acceptance of organizational goals.
The audit may also have indicators of the quality of leadership, work motivation, monitoring deficiency and the continued growth and development of employees and managers taken individually.
The audit verifies:
To what extent human resources policy is based on an acceptable theory,
To what extent the practice and procedures are appropriate for this policy and such a theory.
In essence, it seeks to assess and measure the results of the ARH in the activities of higher or lower priority, such as:
indicators of efficiency and effectiveness in relation to the training of staff, training and development, compensation, benefits, union relations, etc..,
Clarify objectives and expectations for the ARH in terms of quantity, quality, time and cost,
Use of resources and results;
Contribution of ARH in the objectives and results of the company,
Organizational climate, development and fostering the creativity of staff.
BE TAKEN:
Name of the project (process evaluation)
objective
Specific objectives
Activities to develop
Start Date
End Date
Delivery date of the report
Responsible Auditor
Resources to use
SCOPE:
The audit consider whether line managers being responsible for HR matters, and if it complies with established policies and procedures in this regard. Also verify that it complies with the rules in general and especially with the legal provisions.
A) Audit of the management function of human Declination: The beginning of the audit is to verify the work done by members of the HR Department.
B) Audit of the personnel functions of managers in line: as noted in the preceding paragraph, the role of HR is not exclusively in the HR department, this on in the department of services available to the entire organization . For this reason, the cooperation of line managers is essential to keep things running properly.
C) The audit at the level of employee satisfaction: The HR department should ensure the achievement of the objectives of the organization with the goals of employees. if they can meet their targets, were dissatisfied, conflicts arise that lead to absenteeism, high turnover rates, among others. This situation affected the working climate, which have negative effects on productivity.
2) DETERMINE THE SOURCES OF INFORMATION:
METHODS AND TOOLS: The audit of the HR management is based on the employment of the facts, which are judged by the auditing, analyzing and interpreting, and then make appropriate recommendations to eliminate the problems found.
The methodology would follow the following
6) Establish the goal or mission of the audit, ie to raise the issue.
7) establish standards or frames of reference.
Looking at a series of facts or events. For this phase you can use the tools that are discussed below.
9) Analyze and interpret information (you must specify data).
10) compared to benchmarks.
11) To analyze the deviations that occur.
12) To give opinion on the analyzed, including recommendations to eliminate the problems. It is both a diagnosis of possible causes of the problems and recommendations to address them.
Tools or techniques that SEIRVEN TO COLLECT INFORMATION:
TECHNIQUES OF SAMPLING: The sampling is a statistical tool that provides information, diagnostics based on a representative sample. one should go to this technique when you do not have time or means to carry out another type of analysis further.
INTERVIEWS: An interview is a conversation whose goal is to gather information. is important to both managers and employees.
You own two drawbacks: the first is expensive, and the second that takes a long time
It has two drawbacks: first, that is expensive, and the latter requires a lot, so that perform a limited number of people.
It should be noted at the exit interview is done to workers who leave the organization. This interview sought information on whether the employee’s expectations were very different from what is really found in his job, about what he thinks of his salary, training, the reasons for his departure, among others.
QUESTIONNAIRES: it is a commonly used technique. It serves a written request for relevant data to analyze the research problem. Through the questionnaires you get a more accurate description of the actual state of the status of an organization. Its advantages include less time for the interview and often more honest and reliable.
ANALYSIS OF REGISTRATION: These tests are used to ensure that it complies with company policies while certain legal aspects. You can obtain information on different aspects: data on the number of accidents during a period, such as changing the number of complaints from employees, which is the rate of turnover and absenteeism, among others.
External information: The auditor gathers information on organizations like yours to make comparisons. All data collected by the tools discussed so far are very limited and, by introducing information from outside, there is a broader vision. You can obtain information from the INEM, the National Institute of Statistics, among others.
EXPERIMENTACIOSN OF THE TECHNICAL STAFF: It consists in comparing one group with another control. The problem is that those not selected to participate in the experiment are suspicious, and that if they are part of the group may feel manipulated. Also, ensure that groups do not share information or that the work environment does not affect any of the two groups is a diffi
cult task.
3) collect all data.
ANALYSIS OF DATA COLLECTED.
The most important part of the audit, focuses on the analysis of data collected, the signaling of faults found on the implementation of programs and budgets on staff, the investigation of their cases to determine whether programs and procedure can be improved, either to obtain policies escaped, and for the abolition amendment, addiction or exchange for other objectives and policies, to the light of new needs, new techniques they develop. Among others. It is also important to mention the discussion with different heads, to hear their points of view, clarifications and additions to him, or the auditors may be formed in relation to the objectives in staff said the company.
DATA PROCESSING:
Manual: It is when done in a manual, using cards, books, maps, etc.. With or without the aid of typewriters, computers or any other device information collector.
Semi: This is where manual processing characteristics linked to the characteristics of automatic process, ie when using accounting machines in which the operator inserts tabs, books or information one after another (which is the manual processing) and after receiving the card and the initial data, the machine makes numerous successive, already scheduled, without operator intervention (which is the automatic processing).
Automatic: This is when the machine is programmed to perform specific set of operations, develops the sequence without having the need for human intervention between cycles as follows. Typically this cycle is done through computers.
DATABASE ON HUMAN RESOURCES: A system of data storage and accumulation of properly classified and available for processing and gathering. (A set of logically related files.) The efficiency of the information is greater with the help of the database not only by the reduction of memory for files, but also because logically related data allow the currency and integrated and simultaneous processing. It is very common that databases are linked together by software that performs the functions of creating and updating files, retrieve and generate reports.
In human resources, databases can obtain and store data from different strata or levels of complexity, namely:
Personal details of each employee, which provides the personnel record.
Data from the occupants of each position, making up a register of charges.
Data from the employees of each section, department or division, which is a record of sections.
Data from wages and salary incentives, which is a record of remuneration.
Data from the social benefits and services that make up a record profit.
Details of candidates (candidate registration), courses and training activities (training records, etc.).
The system collects data and information for employees, business environment, the external environment and the macro-environment experiencing a work of gathering, processing and utilization. Some are collected to assess the labor force, and others are tabulated and presented as a survey, analysis and monitoring for purposes of characterization. Others are stored for retrieval later, processed and used in the description.
The development of an information system must take into account the operating cycle concept traditionally used in accounting, which allows us to precisely identify a starting point and end point (both outside the company) that relate to each other by chains of events. Once specified, it avoids the risk of designing an information system for only one other than the flows of information, since the dimension of decision-making process is perfectly defined.
The old traditional information systems are closed systems that cover almost every major information flows within a company, while looking for systems administration scheduled a set of decision rules that are applied to a large volume of transactions repetitive type. As these particular rules, subordinates may manage their daily activities, so that the administration is able to devote most of their efforts to treatment of all unscheduled transactions. Administration systems is based on the planting and establishment of an information system, which can collect information internal or external to the company, and is aimed at institutional or strategic level to be referred to monitoring and control decisions. Either way, an integrated human resource information should combine a variety of information from data from various sources.
4) WORKING PAPERS
To order, speed and print your work consistently, the auditor must do so in what is called work papers; are records which describes the techniques and procedures applied, tests, information obtained and conclusions reached .
These papers will provide the main support, which at the time, the auditor shall include in its report, including observations, facts and arguments to support it, also support the implementation and monitoring of work. Should be formulated clearly and accurately, considering the data concerning the analysis, testing, opinion and conclusions on the facts, transactions or issues detected. Deviations also presented on the criteria, standards or budget projections, to the extent that this information supports the evidence, which validates the findings, conclusions and recommendations contained in the audit report.
The auditor should prepare and retain working papers, the form and content depends on the conditions of application of the audit, as are testimony to the work done and the support of the judgments and conclusions.
Working papers should be drawn up without losing sight of its contents should include:
Identification of the audit
The draft audit
indices, questionnaires, schedules and summaries of the work
Indications of comments received during the implementation of the audit
Observations on the development of their work
Notes on relevant information
Adjustments during execution
Guidelines received by area or face of the application
Report any irregularities
To homogenize the presentation and information, and facilitate access to consultation papers should not be overloaded with references, but appropriate operating relevant topics, drafted in a clear and orderly, and be as strong enough in its arguments for that anyone can follow the sequence of check work.
They are also an element of proof that the evidence obtained, the procedures and techniques are sufficient and competent employees.
5) FINAL REPORT
Is the result of analysis of auditor; is a summary of their work. Can be defined as an overview of staff activities, and includes practical recommendations for achieving effective as formal recognition of the practices that are achieving their goal. Do a good job of auditing and then not efficiently transmit the conclusions of no use.
Laboration AND DELIVERY OF REPORT:
A) Describe the HR practices of the company
b) Assess practices: indicate what are correct and which ones are wrong
c) To propose suggestions and recommendations to meet identified deficiencies.
ESTRUCUTURA OF REPORT:
A) Objectives and scope of the audit.
b) Procedures for auditing and general methodological aspects applied.
c) Presentation of results.
d) Summary of the findings.
e) Report of the auditor.
f) Recommendations of the auditor.
g) Annex (results support provided)
The report must meet certain requirements:
A) Clarity: understandable and readable.
b) Attractive: presence of tables, graphics, layout very carefully, among others.
c) Strict: no calculation errors, focusing on established facts rather than opinions.
d) Relevance: focus on important issues, but strategic.
e) Constructive: presents recommendations and suggested improvement actions.
5.1) DEFINITION: It is an overview of staff activities hav
e included such recommendations as the formal recognition of the practices that are achieving their goal.
5.2) PURPOSE: To apply the analysis techniques appropriate for their intended purposes with the timeliness, scope and depth requires the universe subject to review, and the specific circumstances of the work, to bring together elements of optimal decision.
Once the report has been properly structured, the head of the audit convene the group auditor to conduct a review of content, if it detects some aspects that enrich and clarify, make the necessary adjustments to debug it.
When has the final report shall be delivered and presented to:
organization Holder
Governing Body
Level executives
posts and operational level
Group (s) affiliation, corporate (s) or sector (s)
globalizing Unit (for public institutions)
Based on the performance standards, coordination agreements, convention sector, strategy and relations with the environment, the report can be extended to the institutions with which the organization interacts with the aim to strengthen or reconsider the criteria for development of joint work.
The reporting can be done with the support of computer equipment, films or audiovisual material.
5.3) CONTENTS: The end result should contain the following points to ensure that accurate, technical and concise:
The statement of the failure or the programs and procedures that have been found, indicating that the damage is estimated to have caused or could cause.
The decuacion or inadequacy of programs in conjunction with the objectives and policies identified on staff.
The recommendation of those cases where appropriate enhance, reduce, modify, change, or delete certain objectives and policies, it was considered unattainable, inadequate, obsolete, among others. Shows the reason and objective for the decision above.
The information could not be audited, and the reasons that prevented it.
This in order that the report be as viable as possible and true information as it is very useful especially for business and that this depends on the improvements to implant.
It is important to note that always can go to perform the audits, which are actually beneficial for organizations, should never be received:
In a surprise: as this leads to failure
You must give notice: that there is at least one order in the archives
Do not rely on outdated information: it must continually review what you’re doing it serves and the need to keep.
Treat the auditor as we like to be treated: see the auditor as a person that is performing a work of great benefit for both the company and the workers of this.
Do not make more: it is important to speak only what is necessary.
Provide only the information requested: is related to the above, and you should not provide information that is not requested.
Do not hide problems: always say that everything good in the area being audited this in order to improve and that can get better results.
Conduct together with the auditor a check sampling or evaluating each area, in addition to verifying whether the policies are well established
An audit can be carried out throughout the organization, ie in each of the areas in this, and can cite or mention a few:
objectives and policies: to find out if they are being met and if they are well defined within the company.
Functions of the departments to see if there is hierarchy, an organizational structure.
Knowledge of data on employees: to further knowledge of the record of these.
To know which is the recruitment and selection process: this in order to know which is the dynamic of the calls for recruitment if it is the most appropriate and to see if it works the best.
Review the process of training and instruction given to employees: that in order to have specialized training for each area and courses that are not useful.
View tab of salaries and wages: to see if it is within the standards of competition.
That much turnover there: this in order to stop and know that is what drives employees to leave their jobs.
Personal Moral l: to see that much motivation they have.
Health and safety: to know whether they are complying with the regulation of this area for review and know the reason for the accidents, among others.
5.4) PREPARATION: Recabas preliminary information, proceed to select the instruments necessary for the audit, which includes two sections: the technical proposal and work program:
Technical Proposal: Type of audit to be carried out.
Scope: Area (s) of application.
Objectives: Outcomes to be achieved.
Strategy. Eastern Route fundamental course of action and allocation of resources.
Rationale: Demonstration of the need of instruments.
Action: Initiatives and activities necessary to implement it.
Resources: human requirements, materials and technology.
Cost: Estimated global and specifies the necessary financial resources.
Results: Benefits to be expected.
Additional information: Material and research that can serve as support elements.
Identification: Name of the study.
Responsible (s): Auditor in charge of its implementation.
Area (s): universe under study.
Key: progressive number of the areas, programs or projects.
Activities: Specific steps to capture and review the data.
Phase: Definition of Sequential orfen to conduct the activities.
Calendar: dates assigned for the beginning of the end of each phase.
Graphic representation: description of the actions in pictures and images.
Format: Presentation and receipt of progress.
Progress Reports: Follow-up actions.
Frequency: Time prepared to report progress.
5.5) EVALUATION OF ADJUSTMENT:
The report of the audit. It is the result of the analysis of auditors, a summary of their work.
You can define as an overview of staff activities, and includes practical recommendations for achieving effective as formal recognition of the practices that are achieving their goal. Do a good job of auditing and then not efficiently transmit the conclusions of no use.
The audit report may have a structure like this:
An opening paragraph that describes the operation being audited, the period covered, among others.
Shall contain any limitations imposed on the auditor’s work.
In another paragraph shall be a general assessment of the operation and rank the results. It is important to present the favorable results the same as unfavorable.
Unfavorable results should include a description of the divergence, suggest corrective measures, and present the comments of workers in the department division.
The audit report should have a formal characteristics: it must be clear, timely, brief, and synthetic.
You can conclude by saying that the final document which describes the human resource function highlighting both the positive and negative aspects. It is important to note those points requiring improvement, but it is also necessary to highlight the things you are doing well. By this all more readily accept the audit report. If you stay in a heap of praise will not honor their work, since the audit involves giving recommendations to overcome the negative aspects. But it would also be very helpful if you just pick up criticism because it would spread discouragement among those audited.
With all the information provided by the audit report, the direction of Human Resources may have an overview of how is the HR function in your organization. The strengths and weaknesses, and can act accordingly.
The assessment of adjustment is a link that takes this report, after a lapse of time (at least three months later) gets to make an assessment as to whether the adjustment was effective.
BILBIOGRAFIA
BOOKS
MANAGEMENT OF HUMAN TALENTS
Idalberto Chiavenato
ADMINISTRATIVE AUDIT
Henry F. Benjamin Franklin
HUMAN RESOURCE MANAGEMENT
Idalverto Chiavenato
Fifth Edition
Human Resource Management
Saavedra Irene Robledo
Eduardo Perez Gorostegui
Beatriz Rodrigo Moya
Victoria Fernandez de Tejada Muñoz
(National University of Distance Education)
PORTALES WED
www.losrecursoshumanos.com
Http://html.rincondelvago.com/auditoria-de-recursos-humanos-en-mexico.html
Http://www.gestiopolis.com/recursos/documentos/fulldocs/rrhh1/prhjar.htm
Http://html.rincondelvago.com/auditoria-de-rrhh.html
Http://www.gestiopolis.com/recursos/documentos/fulldocs/rrhh/suscontrorrhh.htm.