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Auditing Human Resources
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:
An organization should audit the HR function to:
Also by this author: Auditing Compensation and Benefits Programs
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The Institute of Internal Auditors • 247 Maitland Avenue • Altamonte Springs, Florida 32701-4201 USA
+1-770-280-4183 • Fax +1-770-280-4013 • www.theiia.org • Copyright 2013
+1-770-280-4183 • Fax +1-770-280-4013 • www.theiia.org • Copyright 2013