Human Resource Audit Research Articles

Concept, objectives and procedure of human resources audit

Concept, objectives and procedure of human resources audit

A Study on Human Resource Audit with Reference to Tata Motors Limited

A Study on Human Resource Audit with Reference to Tata Motors Limited

A national audit of facilities, human and material resources for the comprehensive management of diabetes in Ghana-A 2023 update.

The human and material resources as well as the systems for managing diabetes in Africa are inadequate. This study or needs assessment, aimed at updating the human and material resources, identifying the gaps and unmet needs for comprehensive diabetes care in Ghana. We conducted a national audit of 122 facilities in all 16 administrative regions of Ghana. Information obtained covered areas on personnel and multidisciplinary teams, access to medications, access to laboratory services, financing, screening services, management of diabetes complications, and availability/use of diabetes guidelines or protocols. Data was analysed using STATA version 16.1. P-values <0.05 were set as significant. Only 85(69.7%) out of the 122 surveyed facilities had a dedicated centre or service for diabetes care. Twenty-eight (23%) had trained diabetes doctors/specialists; and whilst most centres had ophthalmic nurses and dieticians, majority of them did not have trained diabetes educators (nurses), psychologists, ophthalmologists, podiatrists, and foot/vascular surgeons. Also, 13.9% had monofilaments, none could perform urine dipstick for microalbumin; 5 (4.1%) and just over 50% could perform laboratory microalbumin estimation and glycated haemoglobin, respectively. Access to and supply of human insulins was better than analogue insulin in most centres. Nearly 100% of the institutions surveyed had access to metformin and sulphonylurea with good to excellent supply in most cases, whilst access to Sodium Glucose Transporter-2 inhibitors and Glucagon-like peptide-1 analogues were low, and moderate for Dipeptidyl peptidase-4 inhibitors and thiazolidinediones. Majority of the health facilities (95.1%) offered NHIS as payment mechanism for clients, whilst 68.0% and 30.3% of the patients paid for services using out-of-pocket and private insurance respectively. Fifteen facilities (12.3%) had Diabetes Support Groups in their locality and catchment areas. An urgent multisectoral collaboration, including prioritisation of resources at the facility level, to promote and achieve acceptable comprehensive diabetes care is required.

The Influence of Human Resources Audit and Internal Control System on Employee Performance in PT. Subur Sedaya Maju Prabumulih

The Influence of Human Resources Audit and Internal Control System on Employee Performance in PT. Subur Sedaya Maju Prabumulih

The Influence of Human Resources Audit on Employee Job Satisfaction (A Case Study at PT. Bank Pembangunan Daerah West Java and Banten, Tbk (BJB) Central Office Bandung)

The main purpose of this paper is to identify how HR audits affected job satisfaction. In this study, 52 participants were surveyed and analyzed using a quantitative descriptive analysis technique. A questionnaire served as the instrument for gathering information, and SPSS 25 was used for analysis, specifically the multiple linear regression technique. The hypothesis that "There is an effect of Human Resources Audit on Employee Job Satisfaction according to hypothesis test on (t test) that is carried out on human resources data, yielding a significance value smaller from the 5% error rate (α = 0,05). The coefficient of determination, also derived based on test result analysis, this suggests a Human Resources Audit contributed to an increase in employee reports of being satisfied with their jobs (by 62.24%). Following the results of both tests it can find out with certainty that in this study the Human Resources Audit is having an effect on Employee Job Satisfaction.

An Empirical Study on the Perception of Human Resources Managers

Human resource management (HRM) has undergone a formidable evolution since its inception.The role of HR managers has broadened with multiple responsibilities aligned with the output of the organization. The journey has taken them to the business partner’s protagonist and connected them to each and every aspect of the functions of the business.This is possible as they are quick in their approach and equipped with available information about the functioning of various operations through innovative modern technologies. To be effective in the system,HR managers need to evaluate the results engendered by the design and implementation of HR policies and procedures through HR Audit. It includes analysis and valuations of the HR policies and their level of fit with the strategy of the firm, and the characteristics of human capital. It is imperative that HR Audit should be advanced enough to evaluate strength and weakness of the HR systems of the enterprise. It must also be in position to suggest improvements in area of concerns of the HR system. Since HR managers are the major stakeholder of HR systems and HR audit outcomes, the researchers are making an attempt to understand perception of HR managers about the human resources audit (HRA) function’s evolution to match its pace with the fast-changing HR systems.

THE INFLUENCE OF HUMAN RESOURCE COMPLIANCE AUDIT ON EMPLOYEE PERFORMANCE OF PUBLIC UNIVERSITIES IN WESTERN KENYA

A human resource compliance audit is one of the critical aspects of the universities that helps ensure all the policies, procedures, and practices of the university are adhered to by the management and other employees. Employee performance has been reported to be low in many universities. This is because of non-adherence to the university policies and practices. Therefore, the main objective of this study was to establish the effect of human resource compliance audits on employee performance at public universities in Western Kenya. The study was based on human capital theory. The study adopted a descriptive research design. The target population for the study was 187 respondents comprising 9 human resource managers, 9 deputy human resource managers, 121 human resource officers, and 48 internal auditors in all public universities in Western Kenya. Stratified random sampling was used to select 127 respondents. Questionnaires were used to collect primary data. Reliability was tested using Cronbach’s alpha and validity using experts and factor analysis. Descriptive and inferential statistics were used to analyze data. Regression analysis indicated that human resource compliance audits had a positive and significant influence on employee performance. It was, therefore, established that a unit increase in compliance audit would lead to the subsequent increase in employee performance by 0.178 units. The study established that 61.6% variation in employee performance was caused by human resource audit. The study findings will be useful for policy-making in public and private universities and form a basis for future studies by contributing to the pool of existing literature. The study recommended that universities should plan for compliance audits at least twice per year. It was also recommended that the university should put in place relevant internal control measures that will help in tracking each employee.&lt;p&gt; &lt;/p&gt;&lt;p&gt;&lt;strong&gt; Article visualizations:&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&lt;img src="/-counters-/soc/0011/a.php" alt="Hit counter" /&gt;&lt;/p&gt;

Analisis Penerapan Audit Manajemen Sumber Daya Manusia Dalam Meningkatkan Efektivitas Kinerja Karyawan di PT. Mattel Indonesia

The purpose of this research is to see the effectiveness of employee performance and provide suggestions and recommendations from the findings of the human resource audit at PT Mattel Indonesia. This research is a descriptive qualitative research using data collection methods of interviews and questionnaires to the human resource management division. The data analysis method used is qualitative analysis using the interactive analysis model from Miles and Huberman which is divided into 4 major parts, namely data collection, data reduction, data presentation, conclusion drawing and verification. The results showed that the management of PT Mattel Indonesia does not yet have procedures governing HR planning, therefore it is necessary to have quality HR planning. Some HR function activities at PT Mattel Indonesia have been running effectively, including HR recruitment, HR selection and placement, HR training and development, career planning and development, employee performance appraisal, service compensation, labor relations, occupational health and safety, employee job satisfaction, termination of employment.

THE IMPLEMENTATION OF A MANAGEMENT AUDIT ON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.

Key indicators in the assessment of personnel security

Subject. I consider key indicators for assessing the personnel security. Objectives. The study aims to make a comprehensive analysis of human resources audit, including the assessment of effectiveness of personnel, using the tools for economic activity analysis. Methods. I present a procedure for staffing and position evaluation and personnel safety assessment, using key indicators of analysis, within which I highlight assessment of workplace safety, recruitment and dismissal of personnel, assessment of motivation, incentives, working conditions and safety, assessment of personnel potential, and staff training. Results. I propose measures that will improve the procedure for conducting inspections of personnel, assessing their potential and safety, and systematizing the issues of verification methodology in this area in order to strengthen achieved results, and for preventive purposes. The offered elements of personnel security assessment and verification are the core for the development of optimal positions for company management and creation of measures to prevent violations by personnel. Conclusions. The offered procedures will enable to timely identify and understand reasons that lead to unfavorable situations; unveil hidden reserves to optimize company's human resources; develop a specific plan and indicators for diagnosing the effectiveness of personnel; evaluate future financial results and the potential of the company.

Human Resource (HR) Audit: Compliance of Labor Laws and HR Effectiveness in Pakistan

This study was conducted to examine the compliance of the labor laws. Based on Sindh Factories Act, 2015, the HR Effectiveness was studied through Compliance Audit of the textile industry in Karachi. Since, it is primary research, a questionnaire was developed based on clauses given in the Act of parliament regarding health, safety, and environment. The data were analyzed using SPSS software by applying Multiple Regression Analysis. Out of three hypotheses, one alternate hypothesis was not accepted. The empirical results show some positive relationships between safety-audit and HR Effectiveness, &amp; environment-audit and HR Effectiveness. However, health-audit does not have any relationship with HR effectiveness. The government can use this research to develop strategies for the improvement of health, safety, and environment of textile sector to facilitate the workers.

Management beyond a critical threshold of employees: evidence-based HR solutions for SMEs

PurposeThis research identifies human resource (HR) management challenges and associated solutions of a medium-sized organization that reached a critical threshold of employees and required formalized HR systems. HR solutions focused on using labour efficiently, linking pay to performance and motivating or rewarding desired employee behaviour are identified.Design/methodology/approachThis case study involved HR data analysis and 50 semi-structured interviews (SSIs) over 4 successive phases: HR audit, problem identification and job description validation, solutions analysis and feedback on outcomes. Additionally, HR files and schedules were reviewed to determine labour usage, organizational structure and compensation.FindingsHR problems and solutions associated with job analysis (e.g. role identity, role conflict), HR planning (e.g. scheduling, motivation), employee performance management (e.g. validity, employee empowerment) and compensation (e.g. inequity, turnover intentions) issues are clearly identified.Research limitations/implicationsTraditionally, HR theory or concepts are presented in a limited or isolated manner. However, this research provides an integrative assessment of numerous interrelated, complex, core HR concepts including role conflict, equity, employee empowerment, motivation, consensus building, accountability, change champions, communication and coaching.Practical implicationsThis multi-phased, multi-stakeholder approach to small and medium enterprise (SME) management informs organizational leaders about HR problems and solutions they may encounter as they grow and require formalized HR systems. The proposed solutions can help safeguard organizational survival.Originality/valueThis research bridges HR theory with HR practices focusing specifically on SMEs. In addition, SMEs can benefit from the HR process information presented to conduct similar evidence-based HR problem and solution assessments.

Internet + Cloud Audit Mode in Enterprise Human Resource Audit Practice

In the context of the prevailing Internet + mode, all sectors of society are deeply changed by the Internet. Combined with the practice of China's Internet industry, in this mode, auditing of all walks of life is bound to be controlled by future technology. In the practice of enterprise human resource audit, profound changes are bound to take place, and the acceleration of efficiency is a profound practice one-sided. This paper studies how the Internet + cloud audit mode gives full play to the advantages of cloud mode in enterprise human resource audit practice, and obtains the advantages of cloud audit mode through data comparison. Under the trend of strengthening Internet + cloud audit, it is necessary to deeply improve the combination of Internet related technologies and improve the technological content of practice; It is also necessary to enhance the advantages of the Internet, gradually removing the isolated and non-communicating audit module, and replacing it with a cloud-centered audit mode that connects all units. Based on the processing capacity of cloud computing and massive data processing capacity of cloud computing, the r&d and production of human resource software will be transformed into future intelligence. Data comparison in this chapter shows that cloud audit mode has better scores than traditional mode, with a comprehensive average score of 95.8.

Determinants of Motivation and its Implications on Employee Performance

This research can be classified as explanatory research, which explains the causal relationship and the interrelationship of research variables that include wage earners and human resource audits of employee performance through employee work motivation. The population used in this study was 189 employees with a sample of 128 respondents. The data collection method in this study is through questionnaires through data contained in research objects both in primary. The analysis tool used in this study is path analysis, used to know the direct and indirect influence of free variables with variables bound through intervening variables. The free variables in this study are wages and human resource audits, variables tied to this study are employee performance, and the intervening variable is motivation. The results showed wages had a significant influence on the motivation. Human resources audit have significant effect on the motivation. In this study, there are analysis results that show insignificant results between wages and performance. Human resource audits has significant influence on performance.

Análisis a la producción científica en auditoría de recursos humanos

El propósito del presente artículo es realizar una revisión de la producción científica relacionada Auditoria de Recursos Humanos en la base de datos de Scielo, ocupando las técnicas que otorga la bibliometría.&#x0D; Los registros fueron sometidos a un proceso de observación y análisis para posteriormente realizar un estudio bibliométrico de tipo descriptivo, mediante la herramienta MS Excel.&#x0D; Los datos fueron clasificados por producción científica anual, países, áreas temáticas y por los principales idiomas de los resultados encontrados. También se realiza un análisis referente a las revistas donde se publican los resultados obtenidos y finalmente se realiza una clasificación en cuanto a artículos que poseen un enfoque empírico y teórico.&#x0D; Se muestra que en este campo de estudio la producción científica en lo referente a la Auditoria de Recursos Humanos es baja, pero que tiene una tendencia al aumento en el futuro y que esta se concentra mayormente en Latinoamérica. También se destaca el predominio de artículos de enfoque empírico por sobre los artículos de enfoque teórico.

НАВЧАННЯ ПЕРСОНАЛУ ЯК ЕФЕКТИВНИЙ ІНСТРУМЕНТ ОРГАНІЗАЦІЙНОГО РОЗВИТКУ

The article examines the importance of organizational development to ensure competitiveness: increasing the ability of the organization to adapt to changing environmental conditions; updating the management system, organizational structure and culture; setting current goals, introduction of new technologies and methods of work in operational activities and management; creation of new structural units of the organization. Adaptation of domestic business to the rapid pace of market changes requires effective systematic implementation of a set of actions on strategic management based on business models, innovation management and marketing communications. Emphasis is placed on the main goal of development – to accelerate the process of adaptation to market changes. A balanced model of organizational development based on the education system is proposed, which includes: research of market demand and consumer values; consolidation of the business model in strategic management; audit of human resources; formation of a system of training according to the project of skills; introduction of a structural component of change management based on strategic leadership. The basis of organizational development is: ranking of staff values; introduction of systematic training; formation of a microclimate of mutual assistance in teams; timely informing staff about changes in market factors that will affect the implementation of organizational change; increased material support at the level of strategic management of individual work of operational level managers. The risks of using a balanced learning system within the selected business model are: increasing the ambitions of staff with the development of skills and changing life priorities; the difficulty of directly assessing the effectiveness of learning outcomes; preparation of educational personality-oriented programs. Measures to minimize the risks of implementing a balanced learning system are: teamwork; formation of a structural subdivision of coaches; concluding long-term agreements for certain training programs; motivation systems.

Harmonization of the human resource audit in the field of international practice

The article explores the possibilities and problems of the process of harmonization of the HR audit in the field of international practice, taking into account the specifics of the market environment of Ukraine. The views of different authors on the problem of HR auditing were investigated. The idea was justified that the harmonization of accounting and financial reporting of economic entities is closely linked with the globalization of economic processes and the economy as a whole on a global scale, the processes of informatisation and digitalization of society, the same as for HR processes. During considering the concept of “HR audit” it should not be forgetting about the legislative component — HR audit is aimed, inter alia, at identifying violations with the law for timely management of weaknesses in the policy of the enterprise in the field of labor. Categorization of observations by impact of importance (high-risk, medium-risk, low-risk — categorization) was investigated; examples for high-risk observations (on the example of: workforce planning, service contract modalities) and medium-risk (on the example of: recruitment process governance, alignment of strategy and work plans, HR functional capacity in Country Offices, talent acquisition in Cos, recruitment processes in Cos, employee on-boarding, training and separation, national non-staff salary scales and pay adjustments, staffing and structure review exercises, social security transfers to service contracts, automation, information and data management, oversight of HR functions in Cos) are given in consideration with agreed actions of HRM and auditor. The ratings (satisfactory, partially satisfactory or unsatisfactory) of an HR audit that are part of the system of evaluating the adequacy of company’s audit risk management, control and governance processes were investigated. The point that the human resource auditing is something that many companies do annually, just as they audit their financial information (despite of their field of activity) is overlined in the article. The harmonization of the HR audit in the field of international practice is a process of unification of methods and principles of auditing in the form of standards is observed.

Development of the human resource audit system elements based on international experience

Іntroductіon. Enterprises regularly review business processes and procedures to increase productivity and efficiency. Sіmіlar to a fіnancіal or tax audіt, an HR audіt gіves busіnesses the opportunіty to іdentіfy any potentіal human resources complіance іssues and establіsh HR best practіces. The results of the economіc actіvіty of the enterprіse depend on the effіcіency of the use of lіvіng labor – the most crucіal factor of productіon, because the enterprіse was created by the person hіmself to meet hіs needs.&#x0D; Aіm and tasks. The purpose of the research іs to develop the human resource audіt system elements based on іnternatіonal experіence.&#x0D; Results. The problem of controllіng the formal aspects of staffіng and documentatіon arіses because of the rapіd tendency for human resources to be prіorіtіzed by any structure that carrіes out socіo-economіc actіvіtіes. Such control іs the prerogatіve of the state and іs punіtіve and admіnіstratіve іn nature. Lack of staff documentatіon, vіolatіon of labor law leads to fіnancіal losses due to fіnes and also loss of reputatіon of the busіness structures. At the same tіme, buіldіng a human resources management system for busіnesses іs an іndіvіdual rіght and aіms to maxіmіze theіr employees potentіal. There exist some steps for conductіng HR audіt: determіne the scope; create a plan; gather and analyze the data; utіlіze benchmarks and best practіces; make a report; present it to senіor leadershіp; create an actіon plan; evaluate the progress. Elements of a personnel audit system are proposed: monіtor employee record keepіng processes; revіew organіzatіon’s recruіtment and selectіon processes; examіne workplace safety measures and rіsk management practіces; evaluate traіnіng and employee development opportunіtіes; revіew employee relatіons processes; compіle compensatіon and benefіts іnformatіon.&#x0D; Conclusіons. An HR audіt іs a tool to help a company determіne that the HR department іs functіonіng the way іt іs supposed to and coverіng everythіng іt іs chartered to cover. Іt іs a specіfіc look at the current state of HR and whether іts specіfіc practіces are protectіng the company and provіdіng for the best use of theіr ‘human’ resources.

Персонален одит

A relatively new „branch” of auditing, namely, the human resources audit, is examined from the standpoint of the internal control provisions in the Public Sector and the “COSO” model. Attention is drawn to the nature of this type of audit, the key indicators used in it, as well as its objectives and its scope. The implementation of the human resources audit is carried out in several steps, in keeping with the relevant principles, along with the establishment of Human Resources Management Systems in the organization. A connection is sought between the human resources audit the social audit, as well as opportunities to increase staff competence and empowerment, related to new value creation by and for the staff.

Одита на човешките ресурси – ефективен мениджмънт в организацията на труда (Human Resources Audit – Effective Management in the Organization of Work)

Bulgarian Abstract: Одитът на човешките ресурси е проверка на състоянието на човешките ресурси в предприятията и служи на ръководството, за да може да идентифицира всички неефективни, неефикасни и неадекватни процеси и политики свързани с практиките за управление на човешките ресурси. Настоящото изследване има за цел да обоснове, че обвързаността и правилното изграждане на система за управление на човешките ресурси е изключително важно условие за нейното функциониране, както и допринася за предотвратяване на възможни проблеми в управлението на персонала. English Abstract: Checking the human resources status and verifying the state of the resources in the enterprise and serving the management so that all inefficient, inefficient and inadequate processes and policies for humanitarian resources can be identified. This report refers to the existence of a human resources management system, which is an essential condition for its functioning, as well as to preventing possible problems in the management of staff. Ключови думи: икономика и организация на труда, социален одит, безработица, стандарти за социална отговорност.