Internal personnel audit. HR audit - what is it? Order a personnel audit

Personnel audit is a relatively new direction in the field of personnel management. Despite its young age, this direction has become common in serious companies that pay special attention to personnel records management. The concept of HR audit came to HR services from the accounting department, and is an independent audit personnel documents. Only specialists with extensive experience in this field should be allowed to this procedure, since the work is important and responsible. This raises the question of how to choose audit services, how our website can help with this. Find out the answers below.

What should be included in the KDP audit service?

KDP audit services are not a specific action, but a whole range of activities aimed at a thorough independent verification of business personnel documentation. This complex should include:

• verification of documents for compliance with labor and archival legislation;
• verification of internal local regulations of the organization for compliance with the requirements;
• providing links to all normal acts, according to which serious violations are recorded;
• providing detailed recommendations on correcting the violations found;
• conducting an independent assessment of the current situation with the personnel document flow in the company.

Also, an audit of a company's HR records should include prioritization of the following actions to correct problems with HR records. It is an integrated approach that allows you to quickly identify all violations and receive recommendations for their elimination, and all this for one payment.

Types of HR audit

Depending on the severity of the situation, one of the two types of audit that exist today should be chosen:

standard audit. This is a set of measures aimed at conducting an audit of personnel documentation and regulations, followed by an expert assessment and the provision of recommendations for correcting detected violations. A standard audit includes verification of documents for compliance with legal requirements, audit of personnel documents and the formation of a reconciliation table in which documents and acts that need to be corrected are noted.

Advanced audit. This is a more extensive set of measures, which, in addition to the actions already mentioned above, includes an analysis of the causes of inconsistencies, as well as the formation of a list of possible consequences that occur if the need to correct violations is ignored.

Of course, advanced auditing is a preferred service and should be chosen if possible.

How to choose a qualified audit professional?

In this section you can find a wide range of proposals from specialists in the audit of personnel production. To do right choice artist, pay attention to the following factors:

Portfolio - it can be used to determine the level of professionalism and the quality of services provided.

An audit is a procedure for an independent assessment of the activities of an organization, system, process, project or product in order to identify risks and conflict situations. The audit can be internal, when it is carried out by the organization itself, and external, when third-party specialists are involved on a contractual basis to evaluate activities in a particular area of ​​the company. Most often, the term "audit" is used in relation to the verification of the financial statements of companies, but there are other types, for example, personnel audit. Many have heard this phrase, but they don’t know what the essence of this procedure is. Today we will talk specifically about the audit of personnel documentation, we will tell you why it is needed, when and by whom it is carried out.

Why do you need a HR audit?

Let's say right away that a personnel audit is an optional event and is not carried out very often. However, we believe that such a procedure should be carried out for:

— preparation for an inspection check of compliance with the requirements of labor, archival, pension, migration legislation, etc.;

- assessment of risks associated with a particular situation (risks that may arise during an inspection by regulatory authorities, when considering a labor dispute in court, during trade union control, etc.);

– improving the professionalism of HR specialists (training on the violations committed);

- assessment of the professionalism of employees of the HR department;

- development of an action plan to correct the violations committed;

— optimizing the work of the personnel service (minimizing costs, building a system for holding accountable, rewards, etc.).

In addition, the audit will help evaluate and analyze the state of personnel documents when transferring documents during reorganization, change of management (including the leadership of the personnel department), dismissal (hiring) of employees of the personnel department (HR).

Do it on your own or outsource?

We repeat that you can conduct a personnel audit on your own, or you can use the services of third-party companies, since there are a sufficient number of them and there is plenty to choose from. At the same time, a personnel audit is a very responsible matter, because it is directly related to the company's confidential documents.

If you plan to select an external auditor, it is important that the service is provided by qualified specialists who have been working in this field for more than a year. Ask how often the audit company provides services for checking personnel records management, if there are organizations among your clients that are similar to yours in terms of activity. Remember that the services of a reputable consulting firm that offers HR audits and employs professionals cannot be cheap.

The success of an HR audit by a third-party organization also depends on how the company is prepared to interact with auditors. Therefore, most often, before the start of the audit, a working group is created, consisting of representatives of the company invited to conduct the audit, and representatives of the customer company. The composition and number of invited auditors are largely determined by the timing and scope of the forthcoming work, but the participation of lawyers and specialists in the field of documentation support is definitely required.

If there is no desire to involve third-party specialists, and funding for this is not provided, it is possible to conduct a personnel audit on your own. However, having set the appropriate task for the employees of the personnel service of the institution, it should be remembered that they are not always ready to give an objective assessment of the current situation, since they will actually check their work. Moreover, staff members can “turn a blind eye” to some mistakes, since they will have to correct them.

We believe that if, nevertheless, the choice is made in favor of internal audit, it is best to create a small structural subdivision for this, or a commission, in which there must be a specialist who understands labor legislation and personnel records management, but does not depend on those persons whose work he will check, for example, a lawyer.

Regulatory framework for checking personnel documentation

To begin with, we will name the main regulations that must be followed when checking personnel documentation. The main ones are:

- Decree of the Government of the Russian Federation of April 16, 2003 N 225 "On work books" (together with the Rules for maintaining and storing work books);

- Decree of the Ministry of Labor of the Russian Federation of October 10, 2003 N 69 "On approval of the Instructions for filling out work books" (hereinafter - the Instructions for filling out work books);

- Decree of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Decree N 1);

- Order of the Ministry of Culture of the Russian Federation of August 25, 2010 N 558 "On approval of the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage";

— Federal Law of July 27, 2006 N 152-FZ “On Personal Data”;

— GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Documentation requirements";

- Labor Code.

In addition, there are a sufficient number of departmental regulations that regulate office work, the procedure for conducting personal files or regulate other aspects labor relations. These acts also need to be studied and applied when inspecting personnel documentation.

What are we checking?

We will not consider how a consulting organization conducts an audit on the basis of a civil law contract, but will focus on internal audit. The order in which it is carried out depends on the goals. You can check all areas of reference and execution of personnel documents, or you can only check one area, for example, employment contracts. In any case, the first step towards the beginning of the audit will be the issuance of an order to conduct an audit, by which an inspector is appointed or an audit commission is created. In the order, you can specify the subject of the check.

Let's bring exemplary sample order.

Municipal budgetary educational institution

"Secondary school N 72"

Order N 42

on conducting a personnel audit

To improve the work of the HR department and minimize the risks associated with improper maintenance of personnel records,

I order:

1. Carry out an internal personnel audit on the topic "Registration of employment and provision of annual paid leave" from May 28 to June 5, 2012.

2. Appoint A. G. Volkova, Deputy Director for Educational Work, as the Chairman of the Audit Commission.

3. Include in the commission:

- Deputy Director for Administrative and Economic Work O. L. Zolotov;

- teacher of the Russian language and literature Paramonov V.S.;

- legal adviser Lopukhov I.R.

4. Submit a report on the inspection carried out before 06/08/2012.

5. The control of the execution of this order shall be entrusted to the Deputy Director for Educational Work Volkova A. G.

Director Komova /L. V. Komova /

Familiarized with the order:

Volkova A. G. 05/16/2012, Volkova

Zolotova O. L. 05/16/2012, Zolotova

Paramonova V. S. 05/16/2012, Paramonova

Lopukhov I. R. 05/16/2012, Lopukhov

If the subject of the audit is determined, then the head of the personnel department can only prepare the necessary documents. If the audit is carried out when changing the leadership of the personnel service or when transferring cases from one specialist to another, it is necessary to determine the list of documents to be inspected.

Remember that there is a list of mandatory documents that should be in any organization, regardless of its legal form and form of ownership. These documents include:

1. Staffing. Let's say right away that there is only a mention of this document in the Labor Code, but there is no indication of the obligation to draw it up. Decree N 1 unified the form of this document - T-3. Note that the regulatory authorities, whether it be the state labor inspectorate, the prosecutor's office or the tax authorities, almost always request it: the structure of the institution, the wage fund, allowances and additional payments to employees are clear from the schedule.

2. Vacation schedule. The obligation of this document is not in doubt, since Art. 123 of the Labor Code of the Russian Federation explicitly states that annual paid holidays are provided to employees in accordance with the vacation schedule approved by the employer, taking into account the opinion of the representative body of employees, at least two weeks before the start of the new year. The form of the T-7 schedule is also unified by Resolution No. 1.

3. Personal cards - forms T-2 and T-2GS (MS). They must be kept for each employee, since with each entry made in the work book, the employer is obliged to familiarize the employee against signature in his personal card - in it, by virtue of clause 23 of the Rules for maintaining and storing work books, the entry made in the work book is repeated.

4. Personal affairs. The obligation to maintain them is established for certain categories of employees, which include state civil servants, municipal employees, customs officers, etc.

The procedure for conducting personal files of state civil servants is established by Decree of the President of the Russian Federation of May 30, 2005 N 609 “On approval of the Regulations on personal data of a state civil servant Russian Federation and management of his personal file. For civil servants of a constituent entity of the Russian Federation, the procedure for maintaining a personal file is established by the regulatory acts of this constituent entity. For example, for employees of the city of Moscow, it is determined by the Decree of the Mayor of Moscow of 15.06.2011 N 44-UM, and for civil servants of St. Petersburg - by the Decree of the Government of St. Petersburg of 30.06.2008 N 773.

5. The time sheet (forms T-12, T-13) should also be in each institution, since Art. 91 of the Labor Code of the Russian Federation obliges the employer to keep records of the working hours actually worked by each employee.

Note! Previously, state authorities, departments of state extra-budgetary funds, departments of territorial state extra-budgetary funds, local self-government, budget institutions, bodies providing cash services for the execution of the budgets of the budget system of Russia, used the timesheet in the form 0504421, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n, to record working time. However, due to the fact that it became invalid on January 1, 2011 (Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n), the form from the Order of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173n - 0301008 is used, and this is an exact copy of the form T-13.

6. Employment books of the established form are the main document on labor activity and seniority of the employee. Each employer (with the exception of employers who are individuals who are not individual entrepreneurs) is required to keep them for each employee who has worked for him for more than five days, in the case when the work for this employer is the main one for the employee (Article 66 of the Labor Code of the Russian Federation).

The work book contains information about the employee, the work performed by him, transfers to another permanent job and dismissal, as well as the grounds for termination of the employment contract and information on awards for success in work. Information about the penalties in the book is not entered, except in cases where disciplinary action is dismissal.

Note! Check whether the person responsible for maintaining work books has been appointed, whether they are all registered in the book of accounting for the movement of work books and inserts to them. In addition, look at the entries in the work books - they must be made on the basis of orders.

7. Employment contracts or service contracts. An employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, ensure working conditions, pay wages in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this agreement, to comply with the rules of internal labor regulations of the employer.

8. Orders for personnel:

- on employment (forms T-1, T-1a);

- on transfer to another job (forms T-5, T-5a);

- on granting leave (forms T-6, T-6a);

- about sending on a business trip (forms T-9, T-9a);

- about promotion (forms T-11, T-11a);

- on the termination (termination) of the employment contract (forms T-8, T-8a).

These unified forms must be applied by all organizations operating in the territory of the Russian Federation, regardless of the form of ownership (clause 2 of Resolution No. 1).

When checking these orders, it is necessary to make sure that there are documents - the grounds for their publication. Quite often they are absent - there is a link in the order to an agreement, statement or other document, but it itself is not. This is a violation.

9. Orders for core activities. It is necessary to check the presence of signatures of the head, approval visas. Recall that such orders should be kept separately from orders for personnel.

Note that it is necessary not only to check the availability of these documents, but also to pay attention to how they are drawn up. For example, according to the requirements of Art. 67 of the Labor Code of the Russian Federation, an employment contract is concluded in writing, drawn up in two copies, each of which is signed by the parties. One copy is given to the employee, the other is kept by the employer. The receipt of a copy of the employment contract by the employee must be confirmed by his signature on the copy kept by the employer. Article 57 of the Labor Code of the Russian Federation defines the conditions that must be included in the text of the employment contract.

But with a service contract, everything is different. In addition to the fact that its content is determined by federal law, Decree of the President of the Russian Federation of February 16, 2005 N 159 approved approximate form contract on the passage of the state civil service and the replacement of the position of the state civil service. Therefore, check that the contracts comply with the requirements of the law, not only in content, but also in form. And in terms of content, we note that, for example, the most important object of verification of dismissal orders will be the indication in them of the reason and grounds for dismissal. Based on Art. 84.1 of the Labor Code of the Russian Federation, they must be indicated in strict accordance with the wording of the Labor Code of the Russian Federation or other federal law and with reference to the relevant article, part of the article, paragraph of the article. Checking content employment contracts, focus on the presence of conditions that, by virtue of Art. 57 of the Labor Code of the Russian Federation are mandatory for inclusion in their text.

Local regulations, books, registers

Let's start with the fact that on the basis of Art. 8 of the Labor Code of the Russian Federation, employers, with the exception of employers - individuals who are not individual entrepreneurs, adopt local regulations containing norms labor law, within its competence in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements. The provisions of such acts should not worsen the position of the employee in comparison with what is established by labor legislation.

The following documents also need to be checked.

1. Internal labor regulations. According to Art. 189 of the Labor Code of the Russian Federation, this document regulates the procedure for hiring and dismissing employees, the basic rights, obligations and responsibilities of the parties to an employment contract, the working hours, rest periods, incentives and penalties applied to employees, as well as other issues of regulating labor relations with this employer.

2. Instructions for labor protection. They usually consist of labor protection requirements before starting work, during it and after completion, and also contain an emergency procedure. These instructions are developed based on the position of the employee, his profession or the type of work he performs, on the basis of an intersectoral or sectoral standard instruction on labor protection, intersectoral or sectoral rules on labor protection, safety requirements set forth in the operational and repair documentation of equipment manufacturers, technological documentation of the organization, taking into account specific production conditions on the basis of Methodological recommendations.

3. Regulations on the storage and protection of personal data of employees (or other document establishing the procedure for their storage and use). The preparation of this local act is mandatory due to the requirements of Art. 87 of the Labor Code of the Russian Federation.

4. Regulation on remuneration or other local regulatory act regulating the system of remuneration in the institution and bonuses to employees. This provision is mandatory under Art. 135 of the Labor Code of the Russian Federation - wage systems, including sizes tariff rates, salaries ( official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and allowances of a stimulating nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts, containing labor law.

In addition to those mentioned, there are other necessary documents that are mandatory for some organizations due to the specifics of their activities, for example, a shift schedule, a list of positions with irregular working hours, contracts for full individual liability, the provision on commercial or other legally protected secrets.

If the institution has developed other local regulations governing some area of ​​labor relations, we recommend checking them for conditions that worsen the position of the employee compared to the established labor legislation, and legal force (whether the opinion of the representative body of employees is taken into account, approved whether the document is the head of the institution, whether the employees are familiar with the act, etc.). It can be:

- collective agreement;

— agreement on collective liability;

— regulation on the adaptation of workers;

- regulation on the procedure for passing the probationary period;

- regulation on the certification of employees.

We recommend that you pay special attention to checking job descriptions. On the one hand, they are not mandatory, on the other hand, on the basis of Art. 57 of the Labor Code of the Russian Federation, a prerequisite for an employment contract is a labor function, and it is prescribed either in an employment contract, or, in order not to load it, in job description. Therefore, sometimes instructions are simply necessary.

Let's move on to journals, among which, as well as among local regulations, there are mandatory ones.

Journal name	Normative act
Book of accounting for the movement of work books and inserts to them	Paragraphs 40, 41 of the Rules for maintaining and storing work books, the form is established by Appendix 3 to the Instructions for filling out work books
Income and expense book for accounting forms of the work book and an insert in it	The same
Inspection log	Article 16 of the Federal Law of December 26, 2008 N 294-FZ "On the Protection of the Rights legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”. The form of the journal is approved by the Order of the Ministry of Economic Development of the Russian Federation dated April 30, 2009 N 141

In addition to the above-mentioned mandatory journals, the institution may keep other journals to systematize information on personnel records, such as:

- registers of employment contracts, orders on personnel, personal files, disability sheets;

— journal of familiarization with local regulations;

- issuance log travel certificates, reference.

When checking journals and accounting books, pay attention to their design. All sheets of magazines must be numbered, the magazines themselves must be laced, sealed with a wax seal or sealed and certified by the head of the organization. No corrections in the logs are allowed. It is also necessary to make sure that all columns are filled in the book of accounting for the movement of work books and inserts to them, there are no corrections in it, this book is laced and sealed.

Note. The analysis of the system of registration and systematization of documents is very important, because it provides information on how the document storage system is organized in the institution.

Software audit

Currently, most institutions maintain personnel records using specialized software products, which means that they will also have to be checked.

When inspecting, be sure to check whether the program provides the ability to maintain personnel records in accordance with the requirements of the current legislation (it is possible that the developers of the software product have “lost” certain necessary details), whether all unified forms are contained in the program, how often it is updated, whether all forms of documents relevant.

The next important aspect that needs to be checked is the order of access to the software and (or) the created personnel documentation. At the same time, it is necessary to find out which of the company's employees is associated with the processing of personnel data, and make sure that the system excludes the possibility of access to electronic forms of documents of those employees whose job responsibilities work with such data is not included.

An audit of the software for the work of the personnel department will determine possible channels of unauthorized access or loss of personnel information, as well as assess the appropriateness of using a particular software product.

So, during the audit of personnel documentation, the presence of mandatory documents, the correctness of execution, as well as the compliance of the content of documents with the requirements of the law are checked.

It is better to document the audit process itself, so that later, when compiling the final report, you do not forget anything important.

Results of the audit of HR documents

The last stage of document verification will be the preparation of a report that will describe the current state of affairs, indicate problem areas and possible risks. Also, the report usually provides recommendations on how to eliminate the identified violations. labor law and shortcomings, as well as possible punishment if violations are not corrected (see on page 45).

In the case of an audit of personnel documentation when changing the leadership of the personnel service or a specialist in personnel records management, it is additionally necessary to draw up an act of acceptance and transfer of cases, the annex to which will be a list of work books (indicating the full name of the owner, series and number of the work book and inserts (if any)).

In conclusion, we note that during the periodic audit of personnel documentation, the employer has the opportunity to avoid sanctions from regulatory authorities - fines, suspension of the organization, criminal liability. In addition, if the audit is carried out on its own, personnel workers have the opportunity to improve their professional level by detecting and correcting their own mistakes.

And remember, the correct maintenance of personnel records is the key to successful resolution of conflicts with employees and regulatory authorities.

Identified violations	Violated regulation	Possible punishment	Correction Recommendations
1. Staffing and payroll documents
Salary fork set in the staffing table	Articles 3, 20, 22, 132 of the Labor Code of the Russian Federation. principle violated same pay for equal work		Develop a differentiated remuneration system, for example, introduce additional payments to employees with additional qualities
2. Employment books
A job entry has been added to the "Incentive Details" section	Clause 3.1 Instructions for filling out work books	Administrative fine from 1,000 to 50,000 rubles. or administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)	Draw up an insert in the work book and transfer to it the entries erroneously entered in the section "Information about the promotion"
3. Orders for the dismissal of an employee
The basis for termination does not indicate part of the article of the Labor Code	Forms T-8, T-8a, art. 84.1 of the Labor Code of the Russian Federation	Administrative fine from 1,000 to 50,000 rubles. or administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)	Specify later
4. Journals of registration and accounting of personnel documents
There is no register of control measures	Article 16 of Federal Law N 294-FZ	—	Checkout
5. Other violations
There is no check for disqualification when hiring employees for management positions	Article 32.11 of the Code of Administrative Offenses of the Russian Federation	Administrative fine up to 100,000 rubles. (Article 14.23 of the Code of Administrative Offenses of the Russian Federation)	Before concluding an employment contract with employees applying for a managerial position, send a request for the possible disqualification of an individual to the Federal Tax Service, which maintains a register of disqualified persons

The head of each company should sometimes have a desire to audit HR records to check the quality of the conduct. personnel records and documentation, the correctness of the performance of duties. Personnel audit of organizations is a series of measures to identify errors and shortcomings in the work of the personnel service. Timely implementation allows you to avoid various problems, optimize the work of this service at the enterprise.

What is a HR audit

Under the audit of personnel records management is understood the assessment of the organizational structure of the company and the personnel management system. Such control is carried out comprehensively and gives a huge positive effect for the company. Its implementation is connected not only with the verification and analysis of all personnel documentation. The compliance of accounting with the norms of the current legislation, relevant on the day of the audit, is checked. The work of the personnel service is evaluated by analyzing the economic performance of the company.

When is an inspection necessary?

Checking should be done:

• upon dismissal of an employee responsible for maintaining personnel records management and documentation. Control will allow you to find and eliminate the mistakes made and the new employee to calmly take office;
• amendments to legislative acts. Allows you to bring the documents in line with the new standards. Changes and additions must be made immediately after their entry into force;
• change in the management of the company. Will allow the new management to make sure that there are no violations in the company, and the work of the personnel department can be carried out as it was before he took office;
• preparing for upcoming audits. Allows the management of the company to be confident in compliance with labor laws in relation to employees;
• at the request of the head of the organization, check and adjust the work of the personnel service. Allows you to identify its weaknesses and determine the direction of its improvement.

Such verification should become permanent for the company. If it is carried out twice a year or once a quarter, then it will require less effort and time, and reduce the cost. The benefits of such an audit will be greater than from a one-time personnel audit of the organization.

Checking can be done:

• the personnel department of the company. For this, a special commission is created, which includes qualified employees with experience and knowledge of labor legislation and law, office work, work with documentation. The cost of verification is minimal;
• auditors of a third-party organization engaged in the provision of HR audit services at a professional level. The cost of their work depends on the pricing policy of the company.

1-20 employees	200 rub. for each employee
21-50 employees	175 rub. for each employee
51-100 employees	150 rub. for each employee
Over 100 employees	125 rub. for each employee

Order calculation

Guest auditors

In cases where the company's management has doubts about the competence of the personnel department employees or it wants to get an expert assessment of their activities, external auditors are invited. Such a step will allow you to get an independent assessment and an uninterested look at the work of the personnel service. So, it will help to improve its activity.

Auditors from the outside see even the smallest flaws in the conduct of personnel records. Employees of the company, daily engaged in routine work, may not notice their own mistakes. Invited auditors will immediately detect the shortcomings and point them out.

Invited auditors have significant experience in conducting audits, filling out documents, drawing up contracts in accordance with the law. Therefore, such control will take much less time and will be performed on high level. And yes, it will cost less.

As it becomes clear, although the cost of the work of auditors is higher, such an audit is much more efficient.

Audit Methods

There are several methods for conducting a personnel audit:

• organizational and analytical - reports, documentation and labor indicators are checked. Identified errors and their timely correction will avoid liability (from penalties to criminal ones);
• socio-psychological - various surveys and conversations with employees of the organization are used. As a result, it becomes clear how great the desire of the staff to work in the company. Become understandable relationships in the team. This method will help to identify real ways of motivation, find effective and simple ways to improve the performance of the work team;
• economic - a variety of indicators are compared with intra-industry and generally accepted standards. Allows you to find out the effectiveness of the work of staff.

These methods are effective and of great benefit to the organization when used in combination or on their own. They help to identify problem areas and determine the method of their elimination. Comprehensively, they affect all areas that affect the efficiency and productivity of labor, the profitability of the organization.

Assistance in conducting a personnel audit

The Azbuka Accounting company provides HR audit services in Moscow and the Moscow Region.

Our advantages:

• highly qualified specialists with extensive experience in conducting personnel audits, knowledge in the field of labor legislation and law, personnel records management;
• 15 years of successful work experience;
• flexible pricing policy that allows you to offer the best value;
• Individual approach to each client.

The prices of a personnel audit are purely individual, since they depend on many factors: the size of the organization, the chosen methods of verification, the state of personnel records, etc. The cost of a personnel audit is determined during a personal meeting of an ABC Accounting specialist with a client.

Use the services of professionals with extensive experience and check the effectiveness of your HR department.

One of the types of verification of personnel documentation in an organization is a personnel audit. The current legislation regulates the process of how work books should be filled out, what documentation should be kept by the accounting department, the personnel department. The service of internal or external personnel audit will save you from typical mistakes in drafting employment contracts and other documents. Violations threaten the imposition of penalties by state inspecting bodies. To conduct a personnel audit, they turn to independent services.

What is a HR audit

Procedure, carried out in the company for the purpose of carrying out reconciliation of documents on personnel with state rules, the norms for filling them out - this is a personnel audit. Violations of the requirements entail a fine. This applies to the rules for filling out work books, vacation documents, and reporting on wages. For the personnel of the company, more than five types of documentation are filled out. The due diligence is carried out by a third party organization that specializes in providing independent services of this kind.

What is it needed for

The HR audit service is needed to prepare reports for inspections.. Even a slight deviation from local regulatory rules entails liability for violation of pension, migration, labor, archival legislation. Reviews are used for a comprehensive assessment of the work of the HR service. This provides control over its level of qualification, the ability to send individual specialists for retraining, training, and advanced training.

Goals, objectives of the

During the analysis, the personnel potential of individual specialists is determined in relation to their qualification capabilities. Checking the work of the HR service helps to optimize the further costs of the enterprise. The right approach allows you to identify employees with a low coefficient of performance. HR audit is carried out in order to:

• make sure that the documents on personnel records management comply with the requirements of the current legislation;
• eliminate the risks of imposing penalties due to violations of migration legislation;
• determine which strategy for the development of the enterprise will be optimal (after analyzing the composition of employees).

Regulatory and legal framework

To conduct a personnel audit, it is necessary not only to have a thorough knowledge of office work, but also to have theoretical knowledge of laws and government regulations. Main normative documents are:

• Government Decree on the rules, norms for filling out work books of April 16, 2003.
• Decree of the state department of statistics on the accounting of documentation on wages dated January 5, 2004.
• Federal law protecting employee personal data.
• Labor Code of the Russian Federation.
• Norms, rules indicating the deadlines for filling out accounting documents, work books, vacation documentation.

Types of HR audit

Methods for analyzing the work of personnel are classified according to various factors. According to the method of conducting the audit, internal and external analysis are distinguished when independent experts are involved. There are different types of analysis according to the amount of information being studied. They differ in the number of papers or regular people being checked. The frequency of such work is also divided into several types, which will be discussed below.

According to the method of verification

HR audit can be internal or external. The first option is organized by the company itself. To do this, management needs to allocate a separate specialist who would analyze the documentation, deal with the elimination of financial and other violations. The second option involves the involvement of external auditors who work in all divisions of the company. They make sure that the documentation is kept correctly, the staff is formally registered (the check will help to reduce the paperwork to the norms of the Labor and Migration Code).

By the amount of information studied

Analyzing the documents of the organization or the work of employees within the enterprise, you can save the budget. Personnel audit according to the volume of the studied information is divided into three groups:

• Continuous - a voluminous internal or external audit, which includes an analysis of all groups of papers (employment books, registration, entry, salary reports).
• Local - refers to a specific department or group of papers (for example, an analysis of the performance of an HR manager).
• Target - the optimal type of verification, in which a list of employees of 10-20 people is selected to analyze their work, how the documentation is drawn up.

By level

The paperwork procedure does not depend on the position in which this or that specialist is involved. According to the level of analysis, three types of personnel verification can be distinguished:

• Tactical - the analysis is carried out only at the level of acting managers, masters of the production line.
• Managerial - the organization checks the records management of the personnel of the management line (middle managers, heads of departments).
• Strategic - not only managers or foremen in the field, but also direct directors, top managers are subject to analysis.

By frequency

The subject of various types of research is not only employees of the company, but also documentation. Initially, the work book of each specialist is viewed, documents on the appointment of wages, on vacations, and all reporting documentation in accordance with the legislation of the Russian Federation are verified. According to the frequency of the analysis, companies can conduct inspections of the following types:

• Constant monitoring - work is carried out with a certain frequency (for example, every quarter or month).
• Ongoing monitoring - analysis ordered for a single check that is currently underway.
• Operational - express audit, which is necessary in order to detect problems in a particular area.
• Panel monitoring – periodical surveys during which the same employees are analyzed using the same tools.

Audit Methods

Standardized rules and norms of audits are the basis on which a personnel audit is organized. The simplest technique is to conduct interviews with employees and superiors. After that, it becomes clear to the customer how efficiently this or that specialist works. The methodology includes the following steps:

• conducting interviews;
• formation of a plan, schedule of actions;
• selection of necessary documents;
• analysis of the required documentation;
• partial or full verification of employees;
• preparation of recommendations based on the information received.

Random checks are also carried out for the management team. Before the start of the examination, the customer draws up the terms of reference for the team of performers. After that, the evaluation criteria are determined and the selected securities are viewed. To correct errors, both independent employees and those who have a position in the organization itself can be involved. Additionally, forms of primary documentation are checked.

Check objects

All departments of the company are subjected to a comprehensive audit. After passing a personnel audit, an organization can count on the exclusion of administrative fines even after state inspection from the tax authorities. A number of documents are subject to verification:

• work books (they are checked for compliance with the norms and orders of the government, which were indicated above);
• vacation documents (the correctness of accounting for vacations is checked);
• payroll reports, tax deductions;
• personal files of employees (the competence of certain personnel is checked).

Checking the workflow for personnel records

As a standard, the workflow for personnel accounting is checked in order to compare reporting and requirements Labor Code. It contains not only storage rules with recommendations for filling out documents, but also other information. For example, how vacation papers should be filled out, how many percent of wages are transferred to the fiscal service at the expense of the pension fund. Risk zones are archival documentation, general reporting. Even if the work book is stored in improper conditions, a financial fine may be charged for this.

Audit of personnel documentation

Often audit of personnel documents includes several categories. The most important of them are:

• staffing;
• vacation schedule;
• personal cards of employees.

The staff list must be drawn up and signed by the management of the enterprise. This document is always checked - so you can see not only the list of working personnel, but also wages, work schedule, allowances. In office work, the staffing is regulated in the T-3 form. The template can be found on the Internet or you can get it for free from the fiscal service of your area.

The vacation schedule is formed on the basis of the requirements set forth in Article 123 of the Labor Code of the Russian Federation. Employees can go on vacation strictly according to the plan, which is approved by the personnel department and the head of the company. It is described according to the established and standardized T-7 form, which is available on the Internet for free download. The schedule must be drawn up no later than two weeks before the New Year (the deadline is December 17 of each year).

Personal cards are kept together with work books personnel. Each worker puts his signature in them when applying for a job, it also contains basic information about a person, including place of residence, address of registration. Self-filling of personal cards is not allowed; this is done by an employee of the personnel department. Please note that work books cannot be filled out individuals who do not have the appropriate position or status of an individual entrepreneur.

Checking documents for internal use

The procedure for reviewing internal documentation provides an opportunity not only to optimize the work of the state, but also to verify its effectiveness. It is important for analysts to make sure that all personal information is not used outside the organization and is not available to third parties. Analysis of securities that are used within the structure of one enterprise includes:

• work with work schedule;
• target audit of labor protection;
• HR log analytics.

The staffing table and the internal labor schedule are identical parameters for which a detailed report is made when analyzing documents. An important role is played by a targeted audit of labor protection documentation (this applies not only to manufacturing enterprises, but also to companies working in offices). It prescribes the norms of conduct during the working day, fire safety rules, operation of equipment installed in the company's premises. Office work includes conditions for the safety of personal data. They are not analyzed.

The expert opinion takes into account and logs maintained by the personnel department: a log of employment contracts, orders for employees, personal files, a log of issued certificates, vacation funds. Registration of each document must be accompanied by the signature of the responsible person. The rules for keeping journal entries oblige each page to be numbered. Corrections or strikethroughs are not allowed - this requires a control signature and certification of the record by the administration or a responsible person. Every year the journal is updated and identified.

Stages of an audit

The stages of the audit include not only the procedure itself, but also the initial preparation, analysis and description of the conclusions, and the creation of a conclusion. In total, there are 5 key stages of personnel audit:

1. Training. It is characterized by the collection of preliminary data, the signing of the contract and the payment of the services of the executive team.
2. Planning. At this stage, the created plan is agreed upon, further actions commands.
3. Analysis. This includes the processing of personnel documentation: reading, studying.
4. Data summarization. Description of the conclusion, reporting and issuing a conclusion in writing (submitted to management).
5. Recommendations. An expert explanation is given orally, and an analysis is made of the key errors noticed during the analysis.

After all stages, an official certificate of passing the audit is issued employees and papers related to personnel records management and accounting for human resources in the organization. The initiator of the procedure can be the owner of the company personally, the direct manager and his deputy. Less often, the customer is the head of the personnel department: he always falls under the analytics of the performers. Upon completion of all the above procedures, a written report is prepared containing:

• description of the grounds for the inspection;
• list of departments, number of employees of the company involved in the procedure;
• information about customers and performers;
• evaluation methods (factors by which the check was carried out);
• timing;
• description of the work based on the results of which payment for the service is made;
• a brief description of the information received and a full written report transmitted to the customer.

Dates

The exact timing of the procedure for analyzing personnel documentation depends on what type of verification the customer chooses. short term a period of up to 10 working days is considered when only paper and electronic documentation at the workplace is examined. Several days will be required for the preparation of the report and the final analysis. A random check takes 20 working days - during this period, the documents are checked along with the qualifications of the department's specialists.

If the customer needs to conduct a comprehensive analysis of the activities of the staff of 25 people, then it may take up to one calendar month to complete the work on their own. To support and improve the efficiency of employees, it is recommended to hire a company to conduct an audit once a year, two or three years(depending on the type of work and the scale of the customer's business).

Results

The final results of the personnel audit are submitted in the form of several papers. It's not only report, but also separate list of violations, recommendations for correcting errors. The report contains information about which securities were analyzed and studied in detail. It also contains data on employees whose performance was checked by hired specialists.

Separately, an expert opinion is submitted, which prescribes the possible consequences of repeating mistakes and violations at the time of state control. For example, the size of penalties, references to legislative norms. General recommendations for improving the conditions for conducting personnel records management (remuneration systems, etc.) also fit in there. The general list of violations is submitted separately - it is documented and taken into account in the event of litigation.

How much does a HR audit cost?

When choosing a third-party contractor, they often pay attention to the price of the service. The total cost of performing a HR audit depends on:

• type of check (comprehensive, selective, local);
• the number of people in the state that are analyzed (for example, 10, 20 or 30 people);
• working conditions and additional requirements.

Check out the average cost of services of this kind in Moscow and the region:

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