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Stages of an audit

1. Preparatory stage: formalization of the idea of ​​holding audit, defining its goals, the intended effectiveness for the organization; selection of personnel (inside the organization or outside it) for the organization of the audit, its training, if necessary; development of an internal document (order, order) outlining the deadlines, tasks, performers and participants in the audit, briefing performers and participants; development of a plan for collecting, providing and reviewing the analyzed information.

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2. The stage of information collection, verification of documentation and reporting, personnel monitoring, observation, surveys, questionnaires, interviews with employees, preliminary processing of statistical data, compilation of accounting and other information.

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3. The stage of processing and analyzing information, the information obtained during the check is processed and formalized in the form of tables, diagrams, diagrams, graphs, and other forms of data presentation that are convenient for evaluation, and entered into a computer; according to the developed algorithm, data on the activities of personnel are analyzed and evaluated by comparison with similar especially successful organizations, scientifically based norms and standards, by applying expert evaluation methods, etc.

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4. Stage of generalization and presentation of evaluation results, conclusions and recommendations: The final material is prepared, including, as a rule, a report on the results of the audit; The report may consider various ways to improve personnel management, including the introduction of new technologies, formulate proposals for modifying existing management procedures, improving documentation, clarification. Evaluation of the effectiveness of the personnel audit, which consists primarily in the socio-economic and socio-psychological effectiveness of the measures developed on the basis of the results of the audit to rationalize the organization of personnel work, as well as to improve activities personnel service organizations

1. Information Support in all areas of personnel work: planning of personnel needs, development of employees, labor productivity, budget for personnel costs, release of employees. 2. Planning, analysis - obtaining forecast, target and regulatory information about personnel based on the strategic and tactical goals of the organization. 3. Management - development of proposals to eliminate negative trends based on the analysis of deviations planned indicators from the actual ones. 4. Control - organization feedback, monitoring the achievement of planned indicators in the personnel management system, taking into account the general performance indicators of the enterprise.

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1. Management audit: definition, purpose and main tasks, sources of information.

One of the main factors in creating competitiveness is effective management both in the private and public sectors of the economy. For achievement high level quality management decisions professionalism and responsibility of managers of all levels of the hierarchy are needed. If professionalism is formed in the process of learning and gaining experience, then the responsibility of a manager is the result of not only mental factors and a deep awareness of philosophical beauties corporate culture, but also the result of the influence of control.

Management audit- this is a diagnosis of the existing management system in the organization of its production, commercial and social activities.

The need for a management system audit arises when an organization reaches its growth ceiling and needs support to move to new stage. In this case, the auditors help to find ways to mobilize all available resources, including labor, financial and investment.
Often, organizations that have experienced certain difficulties turn to specialists for help: costs are rising, while incomes are falling; acute shortage working capital; difficult to manage the company. Management audit is in demand both in enterprises belonging to old and well-known industries, such as mechanical engineering, and in organizations that are just gaining their place in business, such as organizations in the field of IT technologies.

home a task management audit of organizations - determination and comparison of actually achieved indicators with planned and regulatory. Ultimate purpose such an analysis is the gradual convergence of the compared indicators in magnitude. Auditors check:
- efficiency,
- efficiency,
- social value
- business activity,
- the level of economic development of business production facilities.

Achievements - overall result labor activity managerial teams each such object as a whole, as well as labor activity, initiative, intelligence and the degree of creative innovation of each member of the management team of the organization, starting with lower managers and ending with leaders.

In addition, in the process of management audit, the following can be carried out:
consideration of prospects and possible rates of economic development and growth this enterprise;
analysis of the strategy and tactics of the management team of the organization;
preparation of materials for scheduled or unscheduled certification of the management personnel of the organization.

Conducting a management audit makes it possible to solve two important tasks: to check the existing system for managing the production and marketing activities of the organization and to assess its human resources potential.

The solution of the first task involves the analysis of the existing management system in the organization for the following segments:
production and marketing of finished products;
protection environment;
infrastructure facilities belonging to it, and above all, the socio-cultural sphere.

At the same time, non-core assets are identified that can be disposed of, unnecessary, overlapping structural links of the management system. In the course of the audit, the possibilities of combining certain managerial responsibilities by specific managers in individual levels of enterprise management are studied. This allows you to ultimately reduce the administrative apparatus of the enterprise, reduce the cost of its maintenance, reduce the wage fund of the members of the management team, while increasing the size wages the most efficient managers.

Personnel potential company - a set of abilities and capabilities of staff to ensure its optimal functioning.

The effectiveness of the organization's activities directly depends on the ability of employees to perform their tasks under certain organizational, technical, financial, economic and social conditions. The inconsistency of the personnel composition with the tasks performed affects the value of the organization's valuation, its investment attractiveness, as well as the costs associated with a possible restructuring, crisis management or innovative design.

Based on the audit, auditors represent organizations report containing recommendations for elimination common mistakes in management, the introduction of modern methods in the management system of the organization.

A set of measures is being developed to eliminate the shortcomings identified in this system. Based on the results of the management audit, it becomes possible to most objectively carry out certification of the members of the management team based on the final results of the work of the organization as a whole and on the areas of responsibility of each participant. In this case, there is a sufficiently reasoned basis for the removal of employees who do not meet modern requirements to the level of qualifications and professionalism that do not have the appropriate business qualities and timely replacement of them with people with high intellectual and creative potential prepared in advance and selected for career growth.

Management audit is a set of principles and methods for monitoring the state of the management system to identify and eliminate contradictions, inconsistencies, duplication of information and the elimination of obsolete elements. Its purpose is to keep the system running. The methodology of management audit follows from the systemology of management.

AT subject area management, it is important for researchers to establish the structure and distinctive properties of the elements that form the system and are used as control objects. If relations of certain subjects are perceived as such elements, then the essence of the concept of "relationship" itself should be revealed. A single relationship or a set of single relationships (repeated relationship) represent a behavioral characteristic of the subject, which is realized on the material basis of the relationship. Its essence lies in the basic categories (concepts) of the economy<2>and their measuring system.

The problem of subject area development is right choice approaches, priorities, forms and means that ensure the effective reproduction of the practice of life with limited natural resources. The development of the functional space of the subject area of ​​management reflects its dynamic properties, has its own laws, processes, mechanisms and technologies for their implementation, evaluation criteria. Research into the processes of development of the functional space is necessary to find ways to transform the states of management. They are as relevant in importance as research. certain types relationships; they contribute to the refinement of the characteristics of the object and the control system, and, consequently, to the prediction and feasibility of control goals.

<2>Economics is the science of relations and forms of human behavior (society) in the management of scarce resources. The goal of economics as a science is to develop schemes that explain the logic of the processes of objective reality. It allows you to form the rules for the optimal use of economic resources and the achievement of social welfare.

The activity in management is presented as a set of subject labor of management, which in successive development alternately uses different types of management (adaptive, programmatic, reflexive, mixed), thereby transforming the properties of the entire system. In other words, activity is a unity of resources and management. Since management is a source of dynamic directed movement of resources, activity reflects the movement of the material world under the influence of a person (society).

Regulation as a component of the management system is aimed at maintaining the internal stability of the management system by eliminating contradictions in theory, eliminating outdated paradigms, updating and correcting knowledge about management in the minds of managers. The theory of management always lags behind the practice of management, as it is formed on the experience of practice, but at the same time it contributes to the emergence of innovations in management practice. Management regulation is becoming an increasingly dynamic process due to the use of telecommunications, global communication networks and distance education systems. Management regulation processes become a breeding ground for the emergence of competitive relations between educational systems and organizations.

The "regulation" component in management (like the entire management system) is an object state regulation, that is, it operates in the environment of the legislation of the country. The structure of the "regulation" component includes elements that allow influencing the formation of the manager's personality, as well as adjusting the requirements for it when new management paradigms emerge. Self-management - a reflection on the complexity of the manager's personal work technique

Audit and controlling of the personnel of the organization Devyatovskaya IV , Ph.D. n. , Associate Professor, Department of Acmeology and Management

Topic 4. Research approaches and tools for conducting personnel audit 1. Research approaches to personnel audit. 2. Tools for conducting a personnel audit. 3. Technology of personnel auditing. Characteristics of the main elements. 2 Devyatovskaya I. V. , 31. 03. 2016

Personnel audit is a system of consulting support, analytical evaluation and independent examination of the effectiveness of the organization's activities in personnel management and regulation of social labor relations. 3 Devyatovskaya I. V. , 31. 03. 2016

1. Research approaches to personnel audit The most important approaches to the applied research of the state of personnel management are: 1. Comparative approach; 2. Involvement of external experts; 3. Statistical approach; 4. Compliance approach; 5. MBO approach (management-by-objectives). 4 Devyatovskaya I. V. , 31. 03. 2016

1. Research approaches to the audit of personnel 1. Comparative approach The auditor uses another company as a model and compares the results of the PM service or specific programs with those of another organization. This allows you to identify areas for improvement. The comparative approach is often used to compare rates of absenteeism, turnover and salary levels. This approach makes sense when any new procedure is entered for the first time. 5 Devyatovskaya I. V. , 31. 03. 2016

1. Investigative Approaches to HR Audits 2. Engagement of External Experts The audit team relies on the expertise of a consultant or published research results as the standard against which HR activities or individual programs are evaluated. This can help diagnose the cause of problems. Currently, external comparison is the most popular approach in evaluating the actions and services of staff. 6 Devyatovskaya I. V. , 31. 03. 2016

1. Research approaches to personnel audit 3. Statistical approach The approach is based on the information system of the company. On the basis of existing reports, the auditor generates statistical standards against which HR activities and programs can be evaluated, and thus uncover errors while they are still minor. This data indicates how well HR and line managers manage these processes. This statistical approach is usually complemented by comparison with external information that may be collected from other firms. 7 Devyatovskaya I. V. , 31. 03. 2016

1. Research approaches to the audit of personnel 4. Compliance approach This approach considers the past period to determine how the company's personnel policy is being implemented (issues of labor and employment, remuneration, labor discipline and employee assessment forms, etc.). Sampling elements information system personnel management, the auditor is looking for deviations personnel policy company or procedures from compliance legislative norms determining how consistent with company policy and legal regulations. The goal is to ensure that the HR function and line managers perform internal rules and legal regulations. 8 Devyatovskaya I. V. , 31. 03. 2016

1. Research approaches to personnel audit 5. MBO approach (management-by-objectives, management by objectives) MBO (management-by-objectives) approach is characterized by the setting of certain goals, the implementation of which can be measured. Used by HR professionals and line managers, and allows you to set goals and areas of their responsibility. The auditor examines the actual performance and compares it with the predefined goals. , which allows you to detect and fix areas of underperformance. The approach is also popular in evaluating the activities of the personnel management service. 9 Devyatovskaya I. V. , 31. 03. 2016

1. Research approaches to personnel audit Approach Comparative approach Involvement of external experts Statistical approach Compliance approach MBO approach (management-byobjectives) 10 Devyatovskaya I.V., 31.03.2016 Possibilities Limitations Scope

2. Tools for conducting a personnel audit Regardless of the approach chosen, auditors need to collect data on the activities of the organization's personnel management service. The main personnel audit tools: interviews; questionnaires and surveys; analysis of official documents; external information; experiments in the field of personnel management. Each research tool provides a partial understanding of the organization's HR activities. 11 Devyatovskaya I. V. , 31. 03. 2016

2. Personnel audit tools: Interview The most applicable information gathering tool used to obtain information for the analysis of the work process, clarifying the opinions of employees on certain issues (for example, "exit interview"). In the course of a conversation, each subsequent fact complements or refutes the previous ones, reveals side facts and unexpected relationships, influences or limitations. In the area of ​​personnel management, the comments received allow auditors to identify areas for improvement. 12 Devyatovskaya I. V. , 31. 03. 2016

2. Toolkit for personnel auditing: questionnaire surveys and surveys This is one of the most objective and economical approaches, as it allows you to get a large number of facts from a large number of people. Surveys are the self-completion of questionnaires or questionnaires by the respondent. Surveys of employees are especially effective for assessing relationships in the team, motivation to work, the effectiveness of management and the system of remuneration and compensation. These tools are used quite often because interviews are expensive and are usually only used on a few employees. In addition, questionnaires usually lead to more sincere responses than face-to-face interviews. If such surveys are carried out regularly, the auditor can identify trends in the work of the personnel management service. 14 Devyatovskaya I. V. , 31. 03. 2016

2. Tools for personnel audit: analysis of official documents The study of reports helps to determine the compliance of activities in the field of personnel management with the requirements of legislation and the provisions of the personnel policy of the organization, and identify problem areas. A number of reports are commonly used in personnel audits: The Safety and Health report identifies differences before and after the implementation of personnel management programs aimed at reducing turnover and absenteeism. Shows violations Labor Code RF and health standards. 15 Devyatovskaya I. V. , 31. 03. 2016

2. Toolkit for conducting a personnel audit: analysis of official documents Usually, several reports are used in the course of a personnel audit: The complaint report examines the nature and causes of dissatisfaction, lack of clarity in the field of personnel management. Dissatisfaction can be generated by jobs, managers, union representatives, age groups or inaccuracies in the contract. The audit team can uncover a pattern of dissatisfaction. If a pattern is found, HR professionals clarify the underlying causes and take corrective action. Interviews with managers and union representatives can point to the root causes of dissatisfaction. And if union representatives are involved in discovering patterns of discontent, they can support proposed management changes. 16 Devyatovskaya I. V. , 31. 03. 2016

2. HR Audit Toolkit: Analysis of Official Documents Examining the Remuneration System: The auditor carefully considers the compensation methods used by the HR function and, above all, the level of wages, benefits and services. The fringe benefit system is also being studied to determine whether it is competitive and consistent with government regulations. Human Rights: Auditors pay special attention to the recruitment, placement and remuneration of representatives of minorities and other vulnerable categories (women, disabled people, previous convictions, etc.). 17 Devyatovskaya I. V. , 31. 03. 2016

2. HR Audit Toolkit: Analysis of Official Documents Study of HR Policies and Programs: Auditors evaluate the consistency of HR programs with each other and their integration into company-wide management, as well as their implementation. Level of conflict: has the number decreased conflict situations through training, bonuses or other social programs? Turnover/absenteeism: The auditor determines changes in turnover rates and absenteeism before and after the implementation of HR programs. 18 Devyatovskaya I. V. , 31. 03. 2016

2. Personnel Audit Toolkit: Reviewing Official Documents Professional Development: Do Orientation or Training Programs Improve Job Performance? Promotion: what percentage of jobs are filled from the domestic labor market? How well is the internal promotion program performing? Do the promotion results show a really effective result? Recruitment: Does the quality of work of newcomers depend on the source of selection? Are recruitment and selection costs comparable to those of other firms? 19 Devyatovskaya I. V., 31. 03. 2016

2. Toolkit for conducting personnel audit: analysis of official documents Employee records: are employees' files kept in proper order? Do HR reports contain accurate, up-to-date and useful information? is it reasonable career for this worker? is it this worker a source of discipline or interpersonal problems? Special programs: are special programs in the field of personnel management achieving the desired results? 20 Devyatovskaya I. V. , 31. 03. 2016

2. Tools for personnel audit: analysis of official documents The company "Seafood" has adopted a program to promote career advancement "from within" the company as part of its personnel policy. However, two years later, most managers were still hired from outside. Only a few employees of the company applied for open positions, although job advertisements were posted everywhere and employees were invited to participate in the selection. The control team learned that during peak seasons, production workers earned more money(than managers) because of overtime pay and the incentive system. Many workers viewed being a manager as having more responsibility for less pay. What needs to be done to change the situation? 21 Devyatovskaya I. V. , 31. 03. 2016

2. Personnel Auditing Toolkit: External Information A study limited to internal relationships within an organization and reports can reveal unfavorable trends. External comparisons provide the auditor with a perspective from which the organization's performance can be judged. Most of the external information comes from published state statistics, industry compilations, scientific and practical periodicals. These data allow the auditor to obtain information on the most important for evaluation state of the art economy indicators: average monthly wages, arrears on its payment, the average number of replaced workers and vacancies, the movement of personnel, forecasts of enterprises for the release of personnel, hours worked, forced part-time employment and loss of working time for this reason, working conditions of workers, the level and dynamics of labor productivity. 22 Devyatovskaya I. V. , 31. 03. 2016

2. Tools for conducting a personnel audit: external information For example, federal Service state statistics provides the following information: statistics of economic activity of the population, survey of the population on employment problems; statistics of the number, wages, working conditions of employees; data of enterprises and organizations; calculations of the balance of labor resources; calculation of general indicators based on the integration of data from various sources. 23 Devyatovskaya I. V. , 31. 03. 2016

2. HR Audit Toolkit: Human Resources Experiments This tool is available to HR departments and auditors. The ideal research design is a "field" experiment that allows the human resources department to compare the experimental and control groups in real conditions. Experimentation comes with some hurdles: many managers refuse to experiment on individual workers because of moral concerns and potential dissatisfaction among those not selected for the experiment; those involved may feel they are being manipulated. This problem can be simplified when two different organizations are involved in the project. 24 Devyatovskaya I. V. , 31. 03. 2016

2. Tools for personnel auditing: summary A significant part of the time the audit team devotes to analytical work with the data received. For practical purposes, the directions of diagnostic research are concretized. Within the framework of personnel audit directions, the sequence of its practical implementation is formed. The decision on priority attention to certain issues is taken by the auditor from the standpoint of maximizing its effectiveness. 25 Devyatovskaya I. V. , 31. 03. 2016

2. Toolkit for personnel audit Toolkit Interviews Questionnaire surveys and surveys Analysis of official documents External information Experiments in the field of personnel management 26 Devyatovskaya I.V., 31.03.2016

2. Toolkit for personnel audit: case In the company "Seafood" as part of the personnel policy, a program has been adopted to promote career advancement "from within" the company. However, two years later, most managers were still hired from outside. Only a few employees of the company applied for open positions, although job advertisements were posted everywhere and employees were invited to participate in the selection. The control team learned that during peak seasons, production workers made more money (than managers) because of overtime pay and the incentive system. Many workers viewed being a manager as having more responsibility for less pay. What needs to be done to change the situation? 27 Devyatovskaya I. V., 31. 03. 2016

3. Technology of personnel auditing 1. Goal-setting stage 2. Preparatory stage 3. Evaluation and analysis of the personnel management system for a certain (current) period or in dynamics 4. Formation of a set of recommendations for improving the organization's personnel management system 28 Devyatovskaya I.V., 31 03.2016

3. Technology of personnel audit 1. Goal-setting stage 29 Devyatovskaya I.V., 31.03.2016

3. Technology of personnel auditing 2. 1. Preliminary collection and analysis of information about the organization and the current personnel management system 2. Preparatory stage 2. 2. Determination of audit risk 2. 3. Drawing up a general plan and audit program 30 Devyatovskaya I.V., March 31, 2016

3. Technology of personnel auditing 3. 1. Analysis of the current state of indicators of the personnel management system 3. 2. Analysis of deviations from the optimal values ​​of indicators 3. Evaluation and analysis of the personnel management system for a certain (current) period or in dynamics 3. 3. Identification of causes deviations 3. 4. Comparison of the values ​​of indicators of the personnel management system of the current and previous periods 3. 5. Analysis of the causes of changes 3. 6. Drawing up an audit report 31 Devyatovskaya I. V., 31. 03. 2016

2. 2. Determination of audit risk Audit risk is the probability that the auditor is mistaken by forming an incorrect opinion about the organization's personnel management system. 32 Devyatovskaya I. V. , 31. 03. 2016

2. 2. Determination of audit risk (AR) Audit risks include: Inherent risk (IR) Control risk (CR) Detection risk (RN) In addition, it is also necessary to take into account: Legal risks (UR) Production risks (PR). 33 Devyatovskaya I. V. , 31. 03. 2016

2. 2. Determination of audit risk (AR) Multiplicative model for assessing audit risk: AR = (NR) × (CR) × (RN) × (YR) × (PR) Risk assessment is carried out by an expert method (at least three experts). 34 Devyatovskaya I. V. , 31. 03. 2016

2. 2. Determination of audit risk (AR) Audit risk assessment scale, in %: 0 – the risk is considered as insignificant; 25 - the risk is most likely not realized; 50 - nothing definite can be said about the onset of the event; 75 - the risk is likely to manifest itself; 100 - the risk is likely to be realized. 35 Devyatovskaya I. V. , 31. 03. 2016

2. 3. Drawing up a general plan and an audit program General personnel audit plan No. p / p Definition Performer Labor costs of the type AP, (person or (number of planned persons, man-days types of work or performing or human types) this species hours, activities of work) necessary (for a detailed description) to perform this type of work) 36 Devyatovskaya I.V., 31. 03. 2016 Term Note of execution (marks on or period, performance during a given period of the type of work) of which this type of work should be performed

3. 6. Drawing up an audit report An audit report is a document on the state of the organization's personnel management system and personnel potential, as well as a set of recommendations for improving the personnel management system and increasing the efficiency of forming and using the organization's personnel potential to achieve its strategic goals. 37 Devyatovskaya I. V. , 31. 03. 2016

3. 6. Drawing up an auditor's report The auditor's report should consist of four parts: 1) Requisite part - name of the organization, legal address, information about the auditor, information about the audited entity; 2) Introductory part - a list of verified information, documentation, reporting on personnel management and the activities of the organization, indicating the period for which its composition is being verified; 38 Devyatovskaya I. V. , 31. 03. 2016

3. 6. Drawing up an auditor's report The auditor's report should consist of four parts: 3) Analytical part - type of personnel audit, description: organization, organization's strategy, existing PM system, principles and methods of PM; determination of the main estimated values, assessment of the state of internal control, assessment of audit risks, assessment of the PM system in the main areas; 4) The final part - conclusions about the effectiveness of the current PM system, human resources in accordance with the goals and objectives of the organization, recommendations for achieving short-term, medium-term and long-term effectiveness of personnel management, their improvement and implementation of changes. 39 Devyatovskaya I. V. , 31. 03. 2016

3. 6. Drawing up an audit report An audit report is drawn up in accordance with the main levels of personnel audit - for the management of the organization, for the personnel management service, for line managers. 40 Devyatovskaya I. V. , 31. 03. 2016

Assignment for the next lesson: 1. Bring data with the main labor indicators in your organization. 41 Devyatovskaya I.V., 3-4. 09.2015

Assignment for the next lesson: 1. Take the textbook Yu. G. Odegova, T. V. Nikonova. Audit and controlling personnel. 2. In this textbook, analyze the section that describes the audit of personnel in the direction that is indicated in the topic of your WRC. 3. On the basis of the analysis carried out, draw up a "General plan for the audit of personnel", which must necessarily include the indicators necessary for the audit. 4. In the next session, present this audit plan to the group. 42 Devyatovskaya I.V., 3-4. 09.2015

HR audit is an analysis of social and labor indicators of the organization's employees in order to improve the efficiency of the system for the formation and use of labor potential and the quality of human resource management.

object personnel audit is the labor activity of employees, the system of social and labor relations and the organization of human resource management.

aim personnel audit is to identify internal reserves for growth of the organization's competitiveness due to the innovative and creative activities of employees, improving the system of labor motivation.

The essence of the audit can be reduced to the following algorithm: control, evaluation of the process and results (Fig. 3.8)

Control-assessment