HUMAN RESOURCE AUDIT 17.1 INTRODUCTION. Objectives. Structure. After going through this unit, you should be able to:

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1 UNIT 17 HUMAN RESOURCE AUDIT Human Resource Audit Objectives After going through this unit, you shoud be abe to: understand the concept of Human Resource Audit; to grasp the simiarities and difference between the HR Audit and the Financia audit; to appreciate the need, purpose and the scope of the HR Audit; and deveop a perspective on how such Audits are carried. Structure 17.1 Introduction 17.2 Concepts of Human Resource Audit 17.3 Nees of HR Audit 17.4 The Scope of HR Audit The Frequency of HR Audit 17.6 Conducting HR Audit 17.7 Audit Process : Essentia Steps 17.8 Techniques in HR Audit 17.9 Summary Sef-Assessment Questions Further Readings 17.1 INTRODUCTION Conventionay, the independent accountant, after competing an audit, is in a position to render a certificate covering his findings, mentioning the period covered by audit. An assertion is incuded in the certificate that a review has been made of the company s interna contro system and of the accounting procedure foowed. A brief statement of the scope of audit is made. Any quaification that are appicabe to execution of the assignment or to the company s accounts are prefaced. Finay, the independent accountant renders his opinion regarding the company s financia statements and the basis on which the accounts have been kept. Professiona ethics is observed by independent accountants. Materia facts are neither missed nor mis-stated. Again, conventionay, during manpower audit disbursements made on account of payros are checked to underying records. This may even require verification of empoyees signatures on payro receipts to the extent considered necessary. Record of the time of arriva and departure of empoyees is checked; so aso the reports of the number of pieces turned out by piece workers. Payro records covering bonuses and commission on saes to empoyees are subjected to scrutiny. Aso, certain payro deductions and contributions in accordance with severa socia security and wefare aws is checked to compiance and accuracy. In the matter of quantum of audit and manner of seections, the auditor may introduce the eements of ast check and surprise being eft to his soe discretion. 15

2 Inteectua Capita Accounting It is a genera practice for independent accountants to anayse the changes which took pace in respect of empoyees of company during the period covered by the audit. The net increase or decrease in the number of empoyees in any one function or occupation is discussed with one of the company s senior executives in order to obtain the benefit of his comments regarding the situation. Carefu consideration is given by the independent accountant to the company s system of interna contro and check whie determining the scope of the programme of audit. Obviousy, much of the quantum and thrust of audit can be directy reated to effectiveness of the company s interna contro system. The manageria contro impies two things: one is checks and the other is measurements. Checks impy monitoring the working of various parts of the organisation by observing the working by getting feedback and take corrective action wherever necessary. In the measurement process, contro refers to standards of measurement which are set in advance to determine how we the assigned functions are being performed. In human resource management, audit is one of the most important devices and significant step in the human resources panning process. Rather, it is considered as the first step in panning of human resources CONCEPTS OF HR AUDIT 16 The word audit comes from the Latin verb audire, which means, to isten. Listening impies an attempt to know the state of the affairs as they exist and as they are expected/ promised to exist. Auditing as a forma process is rooted in this feature of istening. Consequenty, it is a diagnostic too to gauge not ony the current status of things but aso the gaps between the current status and the desired status in the area that is being audited. Auditing has been a routine exercise in the area of finance, especiay because it is a statutory obigation. However, in case of Human Resource, there is no ega binding to adopt auditing. Some of the companies nevertheess prefer to have HR audits. Like any audit, the Human Resource Audit is aso a systematic forma process, which is designed to examine the strategies, poicies, procedures, documentation, structure, systems and practices with respect to the organization s human resource management. It systematicay and scientificay assesses the strengths, imitations, and deveopmenta needs of the existing human resources from the arger point of view of enhancing organisationa performance. The human resource audit is based on the premise that human resource processes are dynamic and must continuay be redirected and revitaized to remain responsive to the ever changing needs. Human Resource Audits are not routine practices aimed at probem soving. Instead of directy soving probems, HR audits, ike financia audits, hep in providing insights into possibe causes for current and future probems. The findings of these audits aid decision making in the organisation and are usuay interna documents that need not necessariy be shared with the pubic. Moreover, unike Financia Audits that are routine, reguated and standardised, Human Resource Audits are non-routine and may be designed to cater to the unique needs of the organisation at a particuar point in time. These are in fact, studies of an unusua nature. The manner in which the Audit is conducted coud vary from sef-directed surveys to interventions by outside consutants.

3 17.3 NEED OF HR AUDIT Human Resource Audit Human Resource practices and functions have a far reaching impact on the empoyees morae and performance, which in turn, affects the overa performance of the organisation. This is why they are caimed to be cosey reated to a business s baance scorecard through productivity, peope, and processes (Urich, ). Given its criticaity, a reguar assessment of the HR function, ike that of finance function, becomes essentia for sustaining organisationa heath and growth. The need for such assessment is even greater in today s dynamic and, at times, turbuent, environment, where human resource management needs continuous up-gradation and re-aignment. Moreover, with increased importance of the human contribution to organisations competitive advantage, especiay in the knowedge driven economy, the human resource function itsef is under transformation. It is graduay moving from the roe of a service provider to that of a strategic business partner. In order to perform this emerging roe effectivey, the HR function has to continuay assess : Whether it is adding tangibe vaue to the organisation through its strategies, poicies, processes and practices; Whether it is doing so at a competitive cost; and Whether it is doing so in a manner that is satisfying to its peope, acceptabe to the society and the aw, and, from a ong term perspective, sustainabe. Answers to a these questions need reguar HR Audit. Moreover, HR Audit becomes significanty critica in situations of Merger or Acquisition. Often Human Resource is not even informed about such transactions ti they are compete. However, most often if mergers or acquisitions fai, it is due to the peope reated issues. Consequenty, it is important that managements spend adequate time and energy to earn about the human resource component of the target company. An audit or due diigence prior to the cosure of the dea can have a direct impact on the success or faiure of the acquisition. Reguatory Compiance is another area of major concern for most organisations. With increased judicia scrutiny and pressures for compiance with the statutory requirements of the country, it has become vita that HR continuay remains vigiant with respect to the ega compiance. It must keep itsef abreast with the new aws and reguations, ensure that they are being foowed and aso eiminate the gaps between what it does and what it says, as that by itsef, carries ega iabiity THE SCOPE OF HR AUDIT The HR audit usuay covers three parameters, namey, the HR poicies and practices, the HR professionas and the HR department. With respect to each of these, the Audit tries to find out : The actua state; The congruence between the desired/professed state and the actua state; The aignment with the overa organisationa strategy and goas; and The compiance with the aws and reguations. Auditing HR Practices A HR departments provide severa services that may be custered into six key domains (Urich and Lake,1990), staffing, training and deveopment, appraisa, rewards, oraganisation governance and communication. For each of these six domains, Urich recommends four types of assessments. 17

4 Inteectua Capita Accounting The first is an assessment of activity that not ony describes the services being provided by the HR department but aso assesses the focus of the HR strategies, the distribution of responsibiity, the resource utiisation, and the competencies of the HR portfoio. The second type of assessment is that of customer vaue. HR departments may be said to be providing a range of services to customers, who are the empoyees of the firm. Customer surveys are conducted to capture the empoyees perceptions about the importance and the quaity of the HR services. Often Cost benefit or utiity anayses of HR functions are made to define the vaue of each of the HR functions. Formuae that can trace the cost and benefit of the services, are deveoped and the resuts compared over time and with the resuts of other companies, to make an assessment. Research, invoving HR experiments, are aso sometimes conducted by using experimenta and contro groups. These groups may be formed across sites, or across departments. The purpose of these research studies is to identify the effective HR practices by generating comparative data. This data enabes the organisation to adopt the best HR practices. Auditing HR Professionas An audit of HR professionas is essentiay an assessment of the extent to which the professionas demonstrate competence for HR function. Such an assessment requires a 360 degree feedback, and, according to Urich, usuay empoys the foowing five steps : Deveoping a Mode of Competencies: Before embarking on an assessment of competence, it is necessary to first determine what are the competencies that make a successfu HR professiona. These competencies usuay stem from knowedge of business, knowedge of HR, knowedge of change and finay persona credibiity. In addition to determining the competencies that account for a successfu HR professiona, it is aso important to determine the behavioura attributes that refect these competencies. A mode that refects both these aspects may be said to be a comprehensive mode for auditing of HR professionas. 2. Coect data using the Mode: Severa techniques may be empoyed to coect data about the extent to which an HR professiona exhibits the modeed competencies. These incude interviews, questionnaires and focussed groups. 3. Summarise data and give feedback to the HR professionas: The quantitative and quaitative data, that is coected in the above mentioned ways, needs to be synthesised and codified so that specific themes emerge. These themes are then used as aids to hep the HR professionas identify his/her strengths and weaknesses. One of the key activities of an HR audit is to give feedback. This needs to be done in a way that protects the confidentiaity of the participants. The manner of the feedback shoud take into account the sensitivities of the receiver. The tenor of the feedback shoud neither be accusatory nor defensive. In addition, the individua data that is coected may be integrated into an audit for the overa HR function. 4. Create action pans: The HR audit goes beyond defining the competencies and inadequacies of the HR function. It aso identifies the measures to deveop the competencies at both, the individua and the departmenta eve. At the institutiona eve, this may invove doing an HR for HR. At the individua eve, the action pan wi concentrate on deveoping a taiored set of trainings, readings, assignments and training opportunities.

5 5. Continuous Improvement: Auditing of HR professionas is not a one time activity but an ongoing continuous process through which HR professionas are abe to constanty buid on their HR competencies and strengthen the HR functions in the organisation. Human Resource Audit Auditing HR Function or Department Auditing HR function and the HR department may be an integration of individua HR competencies. However, at the same time, there are additiona overa indicators of HR functions, such as ratio of tota empoyees to HR professionas, the performance of the department against the pan, the ratio of expenditure on HR to tota saes, genera costs and other such measures. Tempora and spatia anayses of these can provide an overa assessment of the HR department. Comparisons against benchmarks is aso a technique often used in HR audits THE FREQUENCY OF HR AUDIT There is no uniform norm regarding how often the HR Audits shoud be conducted in an organisation. Generay, it differ in case of different organisations depending upon. the purpose of the Audit. For exampe, if the purpose is to know the extent of compiance with the company poicies, Audit may be an annua exercise. Whereas if the purpose is to assess the cutura shift as a resut of a panned HR intervention, the Audit may be undertaken once in three or five years ; the periodicity of changes in the externa business environment. The faster and the more discontinuous the changes, the higher shoud be the frequency of the audits so that timey actions can be initiated where gaps exist between expectations and the reaity. the frequency of changes in the strategies, poicies, and personne within the organisation; the rapidity of technoogica changes which are expected to impact the psychoogy of peope; and the speed of change in the ega, socio-economic and poitica conditions CONDUCTING HR AUDIT The Audit can be carried out internay or with the hep of an externa consutant. Where it is conducted internay, four things are extremey important : uness the scope of the Audit is very imited, the Audit shoud be conducted by a team and not an individua; the team shoud represent a cross-section of the organization s staff, incuding, the ine personne, midde and upper management, and those responsibe for HR functions; the team shoud be trained in survey techniques and data anaysis; and the organisationa cuture shoud be trust based and open. Otherwise, the information given wi be distorted and the whoe diagnosis wi become inaccurate. Many firms prefer to engage independent consutants to conduct the audit. This is done primariy with a view to obtain greater objectivity and impartiaity in diagnosis and reporting. Moreover, consutants are expected to have wider experience and speciaization in the fied. They, therefore, tend to possess an uncanny eye for detais and data that might otherwise be ooked as insignificant by the interna personne. Their audits, thus, are supposed to be both free of prejudice and more professiona and accurate. 19

6 Inteectua Capita Accounting 17.7 AUDITING PROCESS: ESSENTIAL STEPS 20 The Auditing process is a function of the objectives and the scope of the Audit, the nature of the organisation and the eve of invovement of the top management. Though this process may vary from organisation to organisation, it essentiay foows the stages described beow. 1) Briefing and orientation: This is a preparatory meeting of key staff members to: i) discuss particuar issues considered to be significant ii) chart out audit procedures, and iii) deveop pans and programme of audit 2) Scanning materia information: This invoves scrutiny of a avaiabe records and documents pertaining to the personne as we as personne handbooks and manuas, guides, appraisa forms, materia on recruitment, computer capabiities, and a such other information considered reevant. Human Resource Audit is the critica anaysis of the existing human resource management within the organization. To be abe to do that, the audit wi have to be served with the data that is quantitative, authentic as we as comprehensive. In other words, the success of this stage of human resource panning soey rests upon the manner in which personne records and other information are maintained. Hence, the quaity of the HRIS becomes critica. 3) Surveying empoyees: Surveying empoyees invoves interview with key managers, functiona executives, top functionaries in the organizations, and even empoyees representatives, if necessary. The purpose is to identify and enumerate issues of concern, present strengths, anticipated needs and manageria phiosophies on human resources. 4) Conducting interviews: The key issue here is to ist the pertinent and probing questions. The decision on these questions depends on the scope and purpose of the Audit as we as on the cuture of the organisation. The ski of the interviewer ies in getting reevant and correct information without threatening the interviewees. 5) Synthesising: The data thus gathered is synthesized to present the: current situation priorities staff pattern, and issues identified. Simiary, future needs are identified and appropriate criteria deveoped for spotighting the human resource priorities and specific recommendations made. 6) Reporting: Like panning meetings for briefing and orientation, the resuts of the audit are discussed within severa rounds with the managers and staff speciaists. In the process, the issues get further crystaized. Based on the findings and the discussion during the meetings, then a fina report is prepared and presented formay to the Management. This report shoud incude, the state of the organisation report, the assessment of effectiveness and efficiency of various areas covered by the Audit, a ega compiance/ areas of concern report, and critica recommendations for improvement.

7 17.8 COMMON RESEARCH TECHNIQUES IN HRA Human Resource Audit As mentioned above, there are severa techniques that may be empoyed in conducting an HR Audit, especiay in coecting data. Most of these techniques are, however, variants of Questionnaires, interviews, and methods of Observation. Interviews Interview of key HR stakehoders can provide a vauabe insight into the strengths and weaknesses of the HR practices, professionas and department, as perceived by the stakehoders. Interviews can be part of either an exporatory or descriptive mode of inquiry. Interviews as a part of HR Audits may either be individua interviews or group interviews. Whie the former is more time consuming, the data generated is ess ikey to be infuenced by group processes and dynamics, especiay group think. At different eves in the organisation, the context of the interview and its type varies. Hence, the aim and scope of interviews with the CEO, top management and with HR professionas, the ine managers and the fied staff are ikey to be quite different. Questionnaires In HR Audits, questionnaires may be used for generating data that serves as input to the HR Scorecard. There are severa such questionnaires avaiabe. They measure HRD systems and their comprehensiveness; the effectiveness of HR functions; the competencies of the HR professionas and the HR staff; and the HR cuture in the organisation. The questionnaires used usuay comprise of a series of open-ended and cosed - ended questions that cover a number of dimensions ike career systems, work panning, deveopment systems and panning, and the overa HRD cimate and functioning. Some of the commony used questionnaires incude the HRD Audit Questionnaire, a 102 item Map your HRD Practice Profie (see La Piana Associates, Inc, 2002) the HRD Cimate Survey, the Training Effectiveness Questionnaire, Performance panning, anaysis and deveopment questionnaire and the Supervisory and Leadership Beiefs Questionnaire, to name a few. Activity A Assuming you are required to conduct a HR audit interview in your organisation. Prepare a suitabe questionnaire covering compensation and performance appraisa. Activity B Try and assess the major HR audit concerns of your organisation by taking widey to ine managers, personne staff and other empoyees with usefu knowedge. Before doing that, prepare a checkist of key questions to be asked. 21

8 Inteectua Capita Accounting 17.9 SUMMARY Finding out what is inadequate is the first step toward improvement. Simiary, there is no meaning in carrying out an Audit if the management has no intention of taking measures to pug the gaps pointed out by the Audit. HR Audit, therefore, shoud be undertaken ony as a part of the overa improvement/change strategy of the organisation rather than as an isoated activity. Human resource audit is an important approach to human resource panning. It is practica because, if correcty conducted, it can increase the effectiveness of the design and impementation of human resource poicies, panning and programmes. A periodic and systematic audit heps human resource panners deveop and update empoyment and programme pans. An HR audit reviews the fu range of HR activities, incuding how an organization is structured to deiver the HR function, recruitment/seection, compensation and benefits administration, performance management, empoyee communications, safety and recordkeeping. Identifying gaps between poicy and practice can not ony increase ega compiance but aso increase efficiency and productivity of the organization s HR activities. It can significanty contribute to the quaity improvement processes and empoyee satisfaction. However, a comprehensive audit wi be most usefu if an organization is ready to act on the findings and deveop its Human Resource functions to a eve where the fu potentia of HR to support the organization s goas and objectives can be reaized SELF-ASSESSMENT QUESTIONS 1. Expain the need, purpose and the scope of the HR Audit. 2. Expain the simiarities and differences between the HR Audit and Financia Audit FURTHER READINGS Urich, Dave and Dae Lake Organizationa Capabiity: Competing from the Inside/ Out. New York: Wiey. Urich, D Human Resource Champions: The Next Agenda for Adding Vaue and Deivering Resuts. Harvard Business Schoo Press. Thierauf, Rober J. (1980) Management Auditing: A Questionnaire Approach, AMA COM, NY. La Piana Associates, Inc (2002): Introduction to The Human Resources Audit,, Prepared by Bi Coy, Senior Associate for HR Consutation ÓLa Piana Associates, Inc., 22

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