For the company to work efficiently, a friendly, healthy atmosphere should prevail in the team. It is not always that the owner of an enterprise has the power to adequately evaluate each employee and figure out where the staff relationship problems come from. In order to resolve unpleasant situations and eliminate possible conflicts, get rid of inefficient employees and control financial costs for personnel, it is necessary to organize a full-fledged audit of the organization’s personnel.
What is this about?
What is commonly understood by the term "audit"? The staff in the organization is the main resource, more important than money. And audit is a method of determining how effective personnel are. During the audit, it is possible to find out how good the personnel control system is, as well as to find methods of optimization and efficiency improvement. The main goal of such an event is to evaluate productivity in the context of each specific employee, which allows us to generally calculate how useful the employee is in terms of profitability.
When conducting a specialized analysis, it is possible to conduct an audit of calculations with personnel for remuneration, to assess how effective the system is and how to control relations within the organization:
- economic;
- social;
- labor.
The personnel audit system is indispensable for high staff turnover at the enterprise, as it allows to identify the cause of the phenomenon.
Analysis tasks
The main tasks assigned to specialists conducting the audit of personnel are usually as follows:
- determining whether the human resources correspond to the company's growth strategy;
- identification of the conformity of the managerial structure and work process with the norms of state law;
- assessment of the effectiveness of employees solving their tasks;
- identifying the causes of personnel interaction problems, finding ways to solve situations, as well as reducing the negative impact.
How is this going?
In the General case, the audit of personnel is divided into:
- training;
- data collection;
- analysis of information;
- summarizing.
Training
The audit and controlling of personnel begins with the determination of what goals the event pursues. Based on this, they prepare documentary support and set deadlines. At the preparatory stage, project executors are appointed, participants are selected, and a plan is created according to which data will be collected and analyzed. It is also necessary to decide in favor of this or that type of reporting.
Work with information
Data collection involves activities to monitor the workflow of selected employees. At the same time, specialists conducting personnel audit of personnel study documentation, reports, conduct surveys and collect questionnaires, organize interviews with company employees. Statistics obtained in the course of such a study are pre-processed, and then subjected to a thorough analysis.
The third step of the audit work is the processing of all data collected previously. Based on the information received are formed:
- Tables
- schedules;
- Charts
- scheme.
Such data presentation methods are clear and understandable, allowing you to quickly analyze the situation. The audit of the personnel management system is carried out taking into account the pre-selected algorithm for analyzing information, as well as evaluating the effectiveness of employees.The calculated indicators are clearly compared with similar companies, scientifically sound standards.
Final step
At the final stage, the audit of settlements with the staff (labor, its payment) of the work process itself allows us to draw conclusions. The specialists who conducted the events formulate recommendations for improving the efficiency of the work process. Based on the identified situations, it becomes clear how human resources can be optimized and their costs reduced.
What does it give?
Why do we need an audit? The staff is categorically wary of such events, convincing themselves in advance that managers simply want to fire someone. In fact, the benefits of auditing are far greater than a layman can imagine. As verification is complete, you can:
- assess whether other employees are needed;
- check whether the company is provided with personnel;
- identify the managerial structure;
- determine whether to train employees;
- understand what management style is applied;
- evaluate the psychological, social climate in the organization;
- identify where resistance to innovation begins;
- to understand whether innovation potential is great;
- determine what the distribution of personnel in the company.
If a quality audit has been conducted, the staff and the leader become a cohesive whole. The study identifies dangerous workers, unproductive, and also seeks to eliminate conflict situations. Audit allows you to create such a motivational system. Which will be applicable to the conditions of a particular organization.
Audit levels
The audit of the personnel management system is divided into three levels:
- socio-psychological;
- financial;
- organizational and technological.
With regard to monetary issues, then attention is paid to:
- the competitiveness of the company, to assess which they compare indicators with the average and best for this area;
- the effectiveness of the personnel department, its role in improving the quality of the work process;
- how the costs of audit activities and their outcomes are related.
Organizational and technological - a level that involves the study of documents, analysis of indicators to talk about the legality of functioning, efficiency. In this aspect, audit and controlling of personnel involves a detailed analysis of:
- fluidity;
- cases when employees did not go to the workplace;
- complaints
- workplace injuries;
- employee attitudes to their tasks;
- level of pleasure for employees;
- development programs.
Finally, socio-psychological - such an audit, which involves an analysis of relationships within the company, allowing to identify motivational factors. At the same time, the task is to determine how it is possible to improve the activities of the company as a whole and each individual employee in particular.
Important Features
The manager must immediately clearly communicate to all employees for what purpose the audit is planned. The staff will be ready to meet only if each employee understands that the event is beneficial and useful to him. Conducting a special training or seminar explaining the main goals, moments of the audit may be the best solution to the problem and a good start to communication between the invited specialists and the permanent staff.
When checking the indicators obtained during the steps described above, they are analyzed as a whole, that is, comprehensively. This approach is a guarantee that the result will reflect the dynamics of the company.
Moreover, an audit is not just a check of how efficiently an employee or unit works. During the events, the personnel management system implemented in the organization is analyzed. Inspectors will pay considerable attention to company managers, as well as managers at various levels.
We manage the company skillfully
Enterprise management is, first and foremost, the skillful management of human resources. At the same time, work is divided into three levels:
- linear;
- strategic;
- functional.
It follows that verification should also follow these levels. But the audit results should be such as to be useful in the long-term planning of the future firm. Some conclusions will help to understand what are the short-term needs of certain workers. Finally, an audit allows you to find out if there is a need for more managers in the organization.
A strategic audit is an analysis from the point of view of senior officials of the company. At the same time, experts examine management practices in the company and analyze how the personnel service works. To obtain data, it is necessary to interview the entire management team, study the business plan, evaluate the work of the personnel service. This approach allows us to understand how to make the company more competitive by identifying strong, weak features, risks, and potential of the enterprise.
Competitiveness as a Way to Success
During the audit, it is possible to increase the competitiveness of the company in the market due to the following measures:
- elimination of structural deficiencies while maintaining personnel potential in such a way that the company strengthens its position by getting rid of unnecessary, undesirable elements in its structure. As a rule, the process involves the reorganization of the enterprise, in which some units are excluded, employees quit, and the strategies of the company change;
- identifying the unique features of the organization, making it attractive to potential employees and customers.
In general, competitiveness is determined by how effectively the company uses the potential of each employee. Personnel management is carried out not only through well-known document management mechanisms, but also indirectly through:
- innovation;
- marketing;
- service.
Remember that the higher the productivity of the company, the stronger each employee respects his company.
Significant Nuances
To evaluate the company in the personnel market, the following indicators are used:
- company staffing;
- employee satisfaction level.
An audit allows you to evaluate the strategy of the company at the operational level, when the results of work are directly analyzed. The auditor is studying:
- correlation of goal and outcome;
- the ability to improve, simplify the workflow;
- the ability to get the same result with less investment.
Applying effective methods, it is possible to develop human resources, increase staffing, and improve the information management system. All processes related to the personnel service are directly and indirectly subject to careful study.
Features
In research at the enterprise:
- responsible person stands out;
- goals are formulated;
- studying politics, practical methods of achieving goals;
- HR reports are analyzed;
- reports are prepared with recommendations on the situation;
- a company development plan is being formed;
- analyzes the consequences of correcting detected shortcomings with a plan.
Not so simple
Each direction of the audit requires a lot of time and effort. An external audit is quite expensive and is available only to firms that are "securely on their feet." At the same time, an audit is necessary if there is a desire to increase efficiency and achieve better results than existing ones.
Many large companies in our time are introducing into their staff of specialists involved in audit within the organization. This practice has shown effectiveness with a decentralized personnel service and the presence of regional branches.
With the correct execution of the process, an internal audit allows timely detection of defects in the company’s work and take measures to eliminate them.The principles of such an audit:
- independence of specialists;
- a responsibility;
- competence.
What about the money?
With comprehensive measures, an audit of settlements with staff for pay is mandatory. Attention is paid to the extent to which the company complies with the requirements of regulatory, legal acts and laws governing labor relations. Verification specialists analyze how accurately and correctly they calculate:
- retention;
- payment;
- tax deductions;
- payroll payments;
- social component.
The audit of staff settlements is based on codes governing labor relations, civil law and tax laws.
To obtain data, documents are needed on the transfer, recruitment, layoffs, primary, reporting, accounting registers.
And what you need?
If you plan an audit of settlements with personnel for remuneration, remember that the analysis is possible in the presence of primary accounting, for which uniform forms are used.
The head of the company must provide the documents:
- employment orders;
- T2 cards;
- orders sending staff on vacation to other posts;
- documents on termination of employment.
A correct audit with payroll personnel is possible if the verification specialist has at his disposal:
- payroll;
- timesheet;
- time sheet;
- statements T-49;
- personal account.
The inspector receives additional information from the primary documents fixing the piecework payment, also taking into account the development.
Set of measures
During the audit, attention is paid to the following registers:
- summary;
- on the 76th account;
- magazines number 8, 10;
- balance;
- main book.
During the audit check:
- compliance with the law;
- accounting, control of payment payments in case of piecework;
- time control;
- deduction calculation;
- vault for payment;
- Payroll taxes;
- deposited salary.
It is important!
Analytical accounting of the company takes into account all individuals:
- in the lists;
- not entered into them.
Considered:
- payment;
- premium;
- allowances;
- others;
- various deductions, including tax.
Information about this is usually stored on a personal account, in settlement, payment papers. The study of data is simplified by documentation in electronic format. It is recommended to maintain separate registries for different items from the number listed above.
When checking, the hired specialist examines whether there is accounting as such, finds out how long data is stored, from which it is possible to derive the annual profitability of the enterprise, the annual income of the employees of this company.
Total income is formed due to:
- direct charges;
- in-kind profit;
- profit from the results of a certain period;
- prices for travel company employees in a number of regions;
- gratuitous nutrition;
- one-time payments.
Specialized regions include:
- Northern
- territories equated to them;
- Far East.
The auditor performs control of calculations by analyzing the following documents from the organization’s internal workflow:
- statements, payments;
- primary documents;
- personal accounts of employees.
At the same time, the results of the company and the results of each department of the company are verified. Then the auditor determines whether deductions were made correctly and wages were paid. Be sure to pay attention to the single social tax. To monitor the situation, the specialist requests access to the tax base. Deductions cover the following areas:
- pension provision;
- medical insurance;
- social insurance.
When analyzing the correctness of remuneration of labor, attention is paid to the 76th account, according to which there is an interaction with creditors, debtors. At the same time, the auditor finds out which cards were kept and how they were filled out, as well as whether attention was paid to the deposited amounts, how they were issued to employees.
It should be remembered that there are several common mistakes in calculating wages inherent in a large number of companies. The auditor without fail checks each enterprise for such, therefore the owner of the enterprise, preparing for the audit in advance, can himself control such moments. These are the following serious flaws:
- lack of time sheets;
- lack of standard forms for primary payment documentation;
- improper tax assessment;
- incorrect calculation of amounts for different types of payments;
- incorrect accounting of the total income of employees (it often does not include bonuses, gifts, etc.).
To summarize
Conducting an audit of staff and settlements with employees allows us to formulate a number of proposals to improve the efficiency of the work process. Within the staff, this is expressed in the recommendation to reorganize the enterprise, introduce new motivation systems or apply other methodologies.
As for payroll calculations, the most common recommendation is to introduce an automated payroll system containing standard forms of documents. This simplifies the process and makes it faster, virtually eliminating the likelihood of an error provoked by the human factor.