This handbook is an essential tool for internal auditors to examine the technical and practical dimensions of the HR function and to create a comprehensive system that adds value to the organisation.

Human resource management (HR) covers a broad spectrum of workforce activities.  Despite its integral role, HR is often considered a “soft” area and management may not understand the inherent risks involved with this function, including employment law issues, compensation and benefit plan design, recordkeeping and potential fraud issues.
 
In today’s environment, some new issues have moved to the forefront in HR, including:

• Executive management ethics
• Skyrocketing healthcare costs
• HR outsourcing
• Baby boomer exodus – labour shortage, aging and diverse workforce
• Knowledge work – managing knowledge workers

An organisation should audit the HR function to:

• Perform routine check-up
• Determine how to best align HR operations with organisational goals
• Ensure compliance with federal and state employment regulations

 Pulished by The IIA Research Foundation in America.

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