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Auditing Human Resources

  • Item No. : 1034
  • ISBN : 978-0-89413-614-6
  • Publisher : The IIA Research Foundation
  • Publish Date : 2007
  • Authors : Kelli W. Vito, SPHR, CCP
  • Media : Paperback
  • Page count : 125
  • Dimensions : 5.5 X 8.5
  • Member Price : $45.00
  • Non-Member Price : $60.00
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This handbook is an essential tool for internal auditors to examine the technical and practical dimensions of the HR function and to create a comprehensive system that adds value to the organization.

Human resource management (HR) covers a broad spectrum of workforce activities.  Despite its integral role, HR is often considered a “soft” area and management may not understand the inherent risks involved with this function, including employment law issues, compensation and benefit plan design, recordkeeping and potential fraud issues.
 
In today’s environment, some new issues have moved to the forefront in HR, including:
  • Executive management ethics
  • Skyrocketing healthcare costs
  • HR outsourcing
  • Baby boomer exodus – labor shortage, aging and diverse workforce
  • Knowledge work – managing knowledge workers
An organization should audit the HR function to:
  • Perform routine check-up (uncover any unfavorable conditions and set up a treatment plan)
  • Determine how to best align HR operations with organizational goals
  • Ensure compliance with federal and state employment regulations

 
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