Human resources audit report

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First of all, a brief review of history.

Human resource management audit is an integral part of management audit, and its origin can be traced back to 1930s. From 65438 to 0932, Management Auditing written by Ross, a member of the British Institution of Mechanical Engineers, the British Institution of Production Engineers and the British Management Association, was published in London, England, which can be said to be the first book on management auditing. In his book "Management Audit", Ross advocates management audit with functional department evaluation and performance evaluation as the core, that is, to examine and evaluate the efficiency and performance of various functional departments, which naturally includes the audit and evaluation of personnel departments and their activities.

Another pioneer of management audit, including human resource management audit, is James McKinsey, who is the chairman of American Management Association (AMA). He creatively advocated regular management audits in enterprises, including reviewing the overall objectives and policies of enterprises. Future or continuous planning, personnel, management and financial situation, to achieve a comprehensive analysis and evaluation from the whole to the individual, from each branch to all business activities. It should be said that in the McKinsey era, personnel management audit has been clearly put forward in management audit.

In 1950s, after Jackson Martin Dell became the president of American Management Association, he conducted management audits on hundreds of large American companies, which promoted the development of management audit practice. In the book "Scientific Evaluation of Management" published by Martin Dell on 1950, he systematically expounded the evaluation of management ability in an organization and clearly put forward the evaluation standard of 10, in which the organizational structure of the company, the performance analysis of the board of directors and the evaluation of managers all belong to the category of personnel management. Especially important, personnel management audit has been clearly expressed as one of the nine areas of management consulting services of American certified public accountants, namely, comprehensive management, finance, production, sales, administration, procurement, transportation, personnel and research and development.

During this period, many international accounting companies have set up management consulting departments to provide personnel management audit services. For example, Ernst & Young Brothers Partners reorganized the service department specializing in tax and management consulting before the war into the management service department. The responsibility of the management service department is to provide accounting companies and customers with professional knowledge in data processing, operational research, organization and personnel, accounting and budgeting, and marketing.

In the process of management audit and consulting development, personnel management audit also began to show relatively independent characteristics. From 65438 to 0955, Thomas J. J luke's Personnel Management Audit and Evaluation was published in mcgraw-hill companies, new york, which should be the first personnel management audit book.

In the mid-1960s, the American Industrial Conference Board published the Audit and Report on Personnel Management of Senior Managers. This report is the third research result in a series of "Research on Personnel Management Policy" published by the American Industrial Conference Committee. Its purpose is to provide a way for companies to know whether personnel management policies and procedures have been implemented. Here, personnel management audit is defined as the analysis and evaluation of personnel policies, procedures and practices that determine the effectiveness of company personnel management.

In 1970s and 1980s, with the strengthening of public utilities management audit in the United States, human resources management audit has also been strengthened and developed. From June 1974 to June 1975 to June 10 65438, the new York state public service commission (PSC) conducted management audits on all nine private power companies and gas utilities, and they all accepted human resource management audits.

In the 1980s, the experience of public utilities management audit in New York, USA, attracted wide attention. W. Howard Greenbaum Greenbaum, a professor of management at Hofstra University in the United States, initiated and organized a systematic investigation on the practice of public utilities management audit in New York State, and published a report, which included management audit as a management tool. The report is divided into eight chapters, of which the fifth chapter is devoted to discussing and analyzing human resource management audit. According to the survey conducted by Price Waterhouse Accounting Company in 1979, the scope of management audit mainly includes 12 functional areas, including executive management, system planning and design, organizational structure, fuel management, financial management, human resource management, production efficiency and company supply services.

Since 1990s, human resource management audit has become a relatively independent management field in practice and theory. In addition to management consulting companies (including accounting firms and auditing firms) providing more and more consulting services on human resource management audit, governments, enterprises and even non-profit organizations are paying more and more attention to human resource management audit, and this practical development is also reflected in theoretical research and professional teaching materials. Human resource management audit has gradually become an independent chapter in human resource management textbooks, and there are special human resource management audit books. For example, in 1999, Paterson's Human Resource Management Audit has been published in the third edition. The latest book on the audit practice of human resource management is the Manual of Human Resource Project Evaluation, which was edited by Jack Edwards, John Scott and Nambury Raju. It provides a complete guide for the internal implementation of human resource management audit and the provision of audit consulting services by professional consulting companies.

Although human resource audit has experienced more than 70 years of development, it is still immature in terms of discipline history and audit consulting practice, and its in-depth development has just begun, which can be clearly reflected in the classic literature on the definition and structure of human resource audit.

Second, the structure of strategic human resources audit

After briefly reviewing the development of human resource audit, it is necessary for us to know what the connotation of human resource audit is. In other words, how is human resource audit defined? What is its structure? The definition of representativeness of human resources audit comes from Jekovic and Boudreau Desler, Duolun and Schuler Coy, Olara and Castilo, and SDW model is a typical summary of human resources audit structure.

Mijlkovic and Boudreau believe that human resources audit, like financial and tax audit, examines whether human resources policies and operations are implemented and observed; Whether the performance appraisal of each employee is completed within the specified date; Whether the resigned employees have been interviewed; Whether the medical insurance works normally when new employees join; Whether each activity or procedure is carried out as planned, whether it is implemented step by step, whether there are suitable individuals to participate, and so on. Many human resources departments regard human resources audit as another step in the process of quality management. Audit can reveal whether things are going as planned, but it can't reveal whether the business is justified, whether these businesses are complementary, and whether it is related to the realization of the company's goals.

Unlike Mijlkovic and Boudreau, who pay more attention to the "affairs" of human resources audit, Desler pays more attention to the "standards" of human resources audit. In his book Human Resource Management, he wrote: For any enterprise, human resource management audit is the most basic work, and the purpose of this work is to let the top managers of the enterprise realize the effect of human resource management. Human resource management audit usually includes two parts, that is, to investigate what human resource management of enterprises should be like and how it is actually done. "What should it be" refers to the mission and goal of human resource management department in a broad sense. It shows what philosophy or basic viewpoint human resource management is based on and determines the tone of human resource management. "How do they actually do" refers to the understanding of actual human resource management.

The definitions of Duolun and Schuler try to balance "business" and "standard". More importantly, they put forward a definition of "broad sense". Duolun and Schuler define human resource audit as a systematic method for all human resource policies and plans of enterprises. Normative evaluation. Its main points include: how to improve the operation ability of human resources department; How the current goals and strategies of human resources department support the goals and strategies of enterprises; How does the human resources department perform various human resources functions, such as configuration, performance evaluation and handling dissatisfaction. Similar to financial audit, human resource management audit relies on existing records, such as human resource budget and allocation. Type and quantity of training and development projects and performance evaluation records. Therefore, the audit can cover all projects comprehensively, and can also selectively target some projects.

Perhaps it is because of Coy's professional background that his definition of human resources audit is more "operational". Human resource audit is a process of reviewing policies, procedures, documents, systems and practices related to an organization's human resource functions. The purpose of human resource audit is to reveal the advantages and disadvantages of the organization's non-profit human resource system and any problems that need to be solved. Human resource audit itself is a diagnostic tool, not a prescription tool. It can help clarify the functions that the organization lacks or needs to improve, but it can't point out what the organization should do to solve these problems. Its greatest use is to support the organization to take actions according to the diagnosis results, and to promote the human resources function to support the mission and objectives of the organization to the greatest extent.

Olara and Castillo published a paper on the definition and connotation of human resource audit in 2002. Olara and Castillo believe that it was not until functional auditing appeared that auditing became more and more specific. The purpose of functional audit is to diagnose, analyze, control and make suggestions within the company's functional scope. Human resource audit is a kind of functional audit. Therefore, people first think of a definition method: human resource audit is to diagnose, analyze, evaluate and evaluate future personnel activities in the field of human resource management. Human resource audit is the basic tool of company management, and its purpose includes not only controlling and quantifying results, but also extensive audit to determine the company's future human resource management activities. Therefore, human resources audit must perform two basic functions:

First, in order to promote the development of management process or human resources, human resources audit must be a management information system, and the feedback of this information system provides information about the environment.

Secondly, human resource audit must be a method to control and evaluate the existing policies and procedures.

The definitions of Olara and Castillo are obviously the most comprehensive. Based on the understanding of these definitions and the need to simplify and generalize the concept definition, especially considering the value of human resource management to an organization's strategic development in practice and the strategic nature of human resource audit as a management tool, the author's strict definition of strategic human resource audit is: according to specific standards, using comprehensive research and analysis methods, comprehensively investigate, analyze and evaluate the organization's human resource management system, thus providing directions and ideas for improving human resource management functions and solving problems.

The SDW model refines the strategic human resources audit from a general definition to a strategic human resources audit structure (see figure 1). This model divides human resource audit into four aspects: company strategy audit, human resource system audit, management standard audit and employee satisfaction audit. The core of corporate strategic audit is to audit the consistency of human resource strategy, policy and practice with organizational strategic plan, and the consistency of organizational strategy with environment and mission. The focus of human resources system audit is to evaluate the functions, systems and activities of human resources and their contribution to the goals of organizations, society and employees. Determine the person in charge, decide the goal of each activity, evaluate how these activities support and reflect the organizational strategy, evaluate policies and procedures, sample and record and analyze data, and prepare and put forward suggestions for improvement in the report. The content of management standard audit is to evaluate the extent of managers' compliance with human resources policies and procedures, so as to find mistakes and ensure timely correction and satisfaction of unsatisfied requirements. Employee satisfaction audit is to evaluate employees' satisfaction with work-related matters and its influence on human resource management practice and system, such as salary, welfare, supervision, performance feedback, career opportunities, etc. And solve the constraints of resource supply within the budget.

However, from the perspective of strategic human resource management, an obvious problem is that SDW model does not have structural integrity and logical rigor. Therefore, based on the analysis of the existing research results represented by SDW model and the refinement of management practice and management consulting experience, the author puts forward FRAIP model, trying to fully reflect the logical structure of strategic human resources audit.

FRAIP model can also be called strategic human resources audit building, and its complete structure consists of five parts: the roof of the audit building is strategic human resources function audit (FA); The two pillars of the framework are strategic human resources rule audit (RA) and strategic human resources action audit (AA). The basic audit of strategic human resources is the basis of audit construction; The audit of strategic human capital constitutes the core part of the building, because people are dynamic strategic resources. The FRAIP model of strategic human resources audit developed by the author has broken through the fragmented structure of this discipline and moved towards a systematic stage.

The core task of strategic human resource function audit is to determine whether the human resource management function can support the organizational strategy strategically, or where the gap between the human resource function of the organization and the "best practice" of the industry is. It includes: strategic audit of human resource function, compatibility audit of human resource function, integration audit of human resource function and technical audit of human resource management. The strategic human resource function audit pays special attention to the technical audit of human resource management, because technology is the most basic functional unit.

Strategic human resource rules are the action rules of specific human resource management activities to realize the human resource function of an organization, which are relatively stable, and all human resource management activities must be carried out under the framework of rules. Strategic human resources rules are divided into external rules (laws) and internal rules (systems and processes). In the internal rules, the system is a substantive rule, while the process is a procedural rule. The core content of strategic human resources rule audit is human resources legal audit, human resources management system audit and human resources process audit.

Strategic human resource action is the whole process of realizing the functional value of human resources, that is, all functions can only be realized through specific management actions. The whole strategic human resource action includes three aspects: the beginning of action (human resource management plan), the process of action (human resource project) and the result of action (human resource performance). Therefore, the audit of strategic human resources actions naturally includes human resources management plan audit, human resources project audit and human resources performance audit.

Human resource infrastructure is the platform of human resource management. Strategic human resources infrastructure audit includes governance structure audit and organizational structure audit. Post structure audit and human resources information system audit. Human capital is the ultimate determinant of the realization of the functional value of organizational human resources. The contents of strategic human capital audit include human capital structure audit, human capital flow audit, human capital value and income audit and human capital trend audit.

Third, the function of strategic human resources audit

The function of human resource audit is the natural result of human resource audit structure. If we can further clarify the essence of strategic human resources audit, we can understand the role and value of strategic human resources audit to organizational strategy more deeply. Strategic human resources audit has four remarkable characteristics: paying attention to problems, paying attention to methods, paying attention to benchmarks and paying attention to mechanisms.

1. Pay attention to the problem. Our current human resource management and even management consulting pay more attention to "result orientation", that is, providing human resource solutions, while paying little attention to or not knowing the premise of the solutions, and sometimes even completely ignoring this premise. Therefore, in the practice of human resource management, many schemes, as "prescriptions", either can't solve any problems at all, or can't be implemented at all, or may have more side effects and seriously damage the function of the organization. The key point of strategic human resource audit is to put the analysis of human resource management problems in the first place, make basic preparations for improving the pertinence of solutions and effectively reduce the risk of side effects of solutions. So its core is "epidemic prevention".

2. Pay attention to the method. At present, our human resource management practices or consulting schemes all use judgment methods to design solutions, while strategic human resource audit emphasizes research and analysis methods based on data, facts and benchmark analysis, and emphasizes the scientificity, pertinence and comprehensiveness of research methods, thus preparing the foundation for improving the scientificity and accuracy of solutions.

3. Focus on benchmarks. The existence of problems or the realization of goals are always based on benchmarks. Due to the legal limitations of human resource management, strategic human resource audit first takes the law as the benchmark to determine the gap between management practice and legal provisions. Because of the goal of the whole organization, strategic human resources audit should pay special attention to the target benchmark and determine the gap between the target plan and the actual completion status. At the same time, due to the elimination mechanism of market competition, strategic human resources audit must also pay attention to the "best practice" benchmark of the industry and even competitors, and determine the gap between the current management model and best practice.

4. Attention mechanism. Management solutions aim at solving problems and eliminating gaps, but it is not enough to know problems and gaps. We must also master the mechanisms of problems and gaps. In addition, any solution must be analyzed before implementation to determine whether it can really solve the problem we want to solve, the probability of accidents and the choice of remedial measures. Audit analysis of strategic human resources audit focusing on problem mechanism and scheme mechanism.

Based on the understanding of the nature of strategic human resources audit, we can profoundly grasp the function of strategic human resources audit. A paper by the American Human Resources Management Association pointed out that most organizations routinely conduct financial audits to ensure the compliance of their financial systems. Unfortunately, most organizations never audit human resources policies, practices and results to determine whether they need to be improved or more compliant. But in fact, the implementation of human resources audit can develop an analytical framework, so that it can determine the employment practices and policies that are missing or difficult to protest in law; Evaluate and measure the actual and required performance and the necessary measures to eliminate the performance gap; Evaluate whether the effect and efficiency of human resource management are consistent with the planning strategy of the enterprise.

Schwind, Das and Waggerl summarized the value of strategic human resources audit in detail: keeping human resources consistent with the strategic objectives of the organization; Provide specific and verifiable data for the contribution of human resources; Enhance the professional image of human resources; Encourage greater specialization; Clarify the responsibilities and authorities of the human resources department and the line department; Consistency between incentive policy and practice; Identify key human resources issues; Comply with legal requirements in time; Help evaluate and improve human resource information system, etc.

In fact, we can sum up the function of human resources audit into two levels: strategic function and management function.

The strategic function of human resource audit is to provide the premise and foundation for seeking a human resource strategy that supports the organizational strategy more. Through the audit, it is determined whether the human resource strategy can effectively support the organizational strategy, whether the current human resource function is consistent with the human resource strategy, and whether the human resource rules, actions, infrastructure and human capital can support the human resource function.

The management function of strategic human resource audit is to provide the premise and foundation for improving the human resource management of the organization. Its management value can be vividly summarized as four kinds of precision instruments: microscope, measuring instrument, analyzer and navigator. The function of microscope is to find the gap between human resource management functions, rules, actions, infrastructure and human capital according to legal standards, target standards and practical standards; The function of the instrument is to determine the nature of the gap and measure the size of the gap; The function of analyzer is to analyze and study the mechanism of gap generation and solution; The function of the navigator is to determine the direction and basic idea of solving the problem.

The value of strategic human resource audit can also be considered from another angle, that is, if the organization cannot find the problems in human resource management, then the cost of the organization is immeasurable. The most typical example is the legal audit of human resources. There are more and more legal restrictions on human resource management, and these laws are constantly changing. This makes the organization face legal proceedings and even high fines if it fails to comply with legal norms in time and effectively; It will also cause the organization to suffer reputation loss and affect the image of the organization in the market and community.

Fourth, knot

Strategic human resource audit refers to the comprehensive inspection, analysis and evaluation of an organization's human resource management system by adopting comprehensive research and analysis methods according to specific standards, so as to provide direction and ideas for improving human resource management functions and scientific support for the realization of the organization's strategic objectives. On this basis, the author constructs the FRAIP model, trying to reflect the complete logical structure of strategic human resources audit. The strategic function of strategic human resources audit to the organization is to provide the premise and foundation for seeking more supportive human resources strategy. And its management function is to effectively find problems, measure gaps, analyze mechanisms, and determine ways to solve problems.

Third, the function of strategic human resources audit

In fact, we can sum up the function of human resources audit into two levels: strategic function and management function.

Fourth, knot

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