The Human Resources of the audit includes two different analyses and valuations: the HR policies and their level of fit with the strategy of the firm and the characteristics of human capital.
This audit program focuses on testing human resources system controls.
The objectives of the human resources audit work program are to obtain an understanding of the (HR) process, evaluate the effectiveness and efficiency of the HR process and related internal controls, and evaluate the quality and integrity of information systems supporting the HR process.
- This document will define the objectives of human resources and the audit step of each one.
Some of the sample Audit steps include :
- Review detailed organizational structure.
- Obtain the Human Resources policies & procedures and ensure it is updated and approved by an appropriate level of authority.
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