The essence and objectives of personnel audit

Personnel audit is a system of consulting support, analytical assessment and independent examination of the effectiveness of an organization’s activities in personnel management and regulation social and labor relations, which, along with a financial and economic audit, allows us to identify:

- compliance of the organization’s human resources with its goals and development strategy;

- compliance of the activities of personnel and management structures of the organization with the existing regulatory framework;

-efficiency social work and personnel management systems from the point of view of solving problems facing the organization’s personnel, its management, and individual structural divisions;

- the causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce their negative impact.

At the same time, the main, global goal of personnel audit is to assess the impact of the efficiency and effectiveness of personnel activities on the profitability of the organization. Based on this, the following main tasks of personnel audit can be identified:

-finding problems in the social and labor sphere;

- ensuring compliance of the HR strategy and policy with the strategic goals of the organization;

-formation effective methods personnel management, ensuring the effectiveness of their application;

- determination of the correspondence of efforts at the strategic, linear and functional levels of personnel management to each other, the integration of elements of the organization’s personnel management system;

- establishing compliance with legal requirements;

-reduction of personnel management costs;

- support and creation of a favorable environment for the perception of changes in the social and labor sphere;

-evaluation of the effectiveness of the personnel management service;

-improving the image of the HR service.

In management practice, personnel audit is, on the one hand, a method of observation similar to a financial or accounting audit, and on the other, a management tool that allows you to solve a particular problem that arises in the field of labor relations. Personnel audit is one of the areas of audit activity carried out in the organization. The place of personnel audit in the audit system is shown in Fig. 6.1.

2.Types and strategies of personnel audit.

Depending on a number of factors, there are several types of audit

Classification sign

Audit type

Main characteristics

1. Frequency

Current - carried out according to a predetermined schedule for a certain period of time

Operational (special) - carried out by operational order of management

Regular - carried out at certain intervals

Panel - carried out with a certain frequency, with unchanged methodology and tools on the same groups of people and the same objects

2. Mandatory audit

Mandatory - carried out in cases specified by regulatory regulation, on behalf of government bodies

Initiative - carried out by decision of the organization and serves the implementation of its internal goals

3. Completeness of coverage of the objects under study

Full - covers all objects

Local - covers a separately selected group of objects or one object

Thematic - includes all objects, but on the same topic

4. Method of analysis

Comprehensive - the entire arsenal of methods is used

Selective - employees selected using a special sampling technique are subject to analysis

5. Level of implementation

Strategic - assessment is made at the senior management level

Managerial - assessment is made at the level of line managers

Tactical - the assessment is made at the level of the personnel management service

6. Test method

External - carried out by third-party specialists (organizations)

Internal - carried out by employees of the organization itself

Depending on the goals and level of implementation, there are several personnel audit strategies, Comparative characteristics which are given in table 6.2. Let's analyze these approaches. One of the simplest approaches is comparative, using another organization as a model. Auditors compare results or procedures with those of another organization. The comparative approach is often used to compare absenteeism, turnover, and salary levels. This approach also makes sense when a new HR function or procedure is first introduced. Alternatively, HR professionals may rely on external expert consultants. Consultant-proposed or published research standards provide a regulatory framework for auditors. Currently

Personnel audit is a system of consulting support, analytical assessment and independent examination of the effectiveness of an organization’s activities in personnel management and regulation of social and labor relations, which, along with a financial and economic audit, allows us to identify:

Compliance of the organization’s human resources with its goals and development strategy;

Compliance of the activities of the personnel and management structures of the organization with the existing regulatory framework;

The effectiveness of the personnel management system in terms of solving problems facing the organization’s personnel, its management, and individual structural divisions;

The causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce their negative impact.

Rice. 8.1. Scheme for incorporating personnel audit into the organization's management system.

The general scheme of personnel audit is shown in Fig. 8.2. Let's take a closer look at its individual elements.

The main purpose of personnel audit– improving the personnel management system and, on this basis, increasing the efficiency of using human resources Tasks of personnel audit include:

- determining the compliance of the personnel management strategy and personnel policy with the strategy and development goals of the organization;

- improving the personnel management system and determining the prospects for its development;

- identifying measures of compliance between the desired and actual state of human resources in the context of the strategic objectives of the organization;

- identifying problems in the field of personnel management that impede the effective development of the organization;

- improvement of methods and technologies of personnel management;

- establishing compliance of personnel management activities with legal requirements;

- increasing the efficiency of personnel costs;

- increasing the competitiveness of the organization in the labor market;

- assessment of the activities of the personnel management service and its contribution to the activities of the organization;

- improving the image and increasing the significance (authority) of the personnel management service within the organization.

Object of personnel audit are various aspects of using the organization’s human resources potential and personnel management in general. Subject of personnel audit Both external experts (external audit) and employees (divisions) of the organization can act with their temporary isolation from the production process and exclusion from organizational subordination (internal audit). Main areas of personnel audit are presented in Figure 8.2. Table 8.1 provides an example of defining specific tasks of personnel audit in an organization in the context of selected areas. Personnel audit is carried out at the following levels: top management of the organization, human resources management, line management.

Having a specialist with stable knowledge and skills in this area gives him the opportunity to significantly increase the efficiency of the development and functioning of his organization. This will happen due to an improvement in the quality of work performed by its personnel and an increase in the level of its loyalty.

Personnel audit is a system of consulting support, analytical assessment and independent examination of the organization’s personnel potential.

In a broad senseAudit personnelis a system of consulting support, analytical assessment and independent examination of the organization’s personnel potential, which, along with financial and economic audit allows you to identify the compliance of the organization’s human resources with its goals and development strategy; compliance of activities personnel and management structures of the organization existing regulatory framework; efficiency personnel work to solve the problems facing staff organization, its leadership, individual structural divisions; the causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce their negative impact.

Personnel audit is part of the organizational and personnel audit, which also involves the analysis of personnel processes and the structure of the organization. In management practice personnel audit is, on the one hand, a method of observation similar to financial or accounting audit, and on the other, a management tool that allows you to solve one or another problem that arises in the field of labor relations.

A personnel audit allows you to identify the main problems in personnel work at all stages of personnel management and, having resolved them, make strategic decisions on the further development of the organization.

The purpose of a personnel audit is to assess the efficiency and productivity of personnel as one of the most important factors ensuring the profitability of the organization, as well as preparation for making strategic decisions on business development and developing programs for reforming the organization.

Objectives of personnel audit:

• 
  determine the compliance of organizational and personnel potential with the goals and development strategy of the organization;
• 
  identify the compliance of personnel activities and the organization’s management structure with the existing regulatory framework;
• 
  determine the effectiveness of working with personnel in solving problems facing the organization’s personnel, its management, and individual structural divisions;
• 
  identify the causes of social problems arising in the organization and determine possible ways to resolve them or reduce the negative impact.

Principles of personnel audit

Personnel audit indicators

• 
  analysis of the payroll of employees by socio-demographic characteristics;
• 
  analysis of the personnel structure according to psychological characteristics;
• 
  assessment of staffing levels in general and by management levels, including assessment of the availability of personnel for the technological process;
• 
  assessment of the compliance of the educational and professional qualification level of personnel, the degree of their preparedness with the requirements of production activities;
• 
  analysis of the personnel structure for compliance with technology requirements and job classification;
• 
  checking and analyzing data on the use of working time;
• 
  assessment of staff turnover and absenteeism, study of the forms, dynamics of the reasons for the movement of workers, analysis of the flow of movements within the organization, the state of labor discipline;
• 
  determining the dynamics of the number of workers engaged in unskilled and semi-skilled labor, heavy manual labor;
• 
  research into the social aspects of work (labor motivation, professional and qualification growth, marital status, housing provision, etc.);
• 
  collection and analysis of data on the level of sanitary and hygienic production and living conditions (condition of workplaces, public catering places);
• 
  diagnostics of the managerial, innovative potential of the organization’s personnel, their ability to learn.

Classification of types of personnel audit

Stages of personnel audit

1. 
   Preparatory. At this stage, the goals of the audit are determined, personnel is selected to conduct the audit, internal organizational documents (orders, instructions) are developed, deadlines, tasks, performers and participants of the audit are determined, performers and participants are instructed, a collection, provision and review program is developed. analyzed information.
2. 
   Information collection stage. In the process of collecting information, personnel are monitored, documentation and reporting are checked, observations, surveys, questionnaires, conversations are carried out, and preliminary processing of statistical data is carried out. Computer technology and modern information Technology allow you to speed up and efficiently complete these procedures.
3. 
   Stage of information processing and analysis. The information received is processed and formalized in the form of tables, diagrams, graphs, diagrams, and then, according to the developed algorithm, data on personnel activities is analyzed and assessed by comparison with other similar organizations or scientifically based standards.
4. 
   The final stage. At this stage, a report on the results of the audit is prepared, conclusions and recommendations are formulated for rationalizing the work of personnel and improving the personnel service of the organization.

• 
  staffing ratio and staffing requirements;
• 
  high-quality structure of management personnel;
• 
  training needs;
• 
  management styles;
• 
  
• 
  Innovation potential;
• 
  
• 
  distribution of personnel within the organization.

1. 
   processes - management and personnel, their compliance with the strategic goals and objectives of the organization, technological level;
2. 
   structures - the effectiveness of the organizational structure, its adequacy to the processes being implemented;
3. 
   personnel - assessment of personnel potential, quality, number, distribution within the organization, availability of a personnel reserve, quality of the reserve.

MAIN PARAMETERS OF THE AUDIT OF HR PROCESSES

It is important for a personnel manager conducting a personnel audit to understand what areas of activity are being carried out in the organization and with what efficiency. A brief description of these areas is presented in the following table:

Basic parameters of auditing HR processes

Among the processes that significantly influence the formation of human resources, the following can be distinguished:

• 
  professional development process;
• 
  internal communication processes;
• 
  management processes.

• 
  the predominance of specialization or universalization;
• 
  balance between technology and creativity, i.e. using described and formalized methods for solving problems or the need to develop new ones, creative solutions complex problems that do not have standard solutions;
• 
  ways of interaction between various performers during the labor process, which can occur either on the basis of cooperation or on the basis of competition.

In order to characterize communication in an organization, one should analyze:

• 
  information transfer schemes, existing technologies and feedback schemes, the predominance of broadcast schemes or partnership interaction schemes;
• 
  existing standards in the field of intra-company communication, assess the degree of its formalization or spontaneity;
• 
  the dominant topics on which communication unfolds, the degree of fixation on the subject of activity, the ability to go beyond the scope of immediate activity and the orientation towards satisfying the interests of partners.

• 
  strategic orientation of the management system to maintain the functioning or development of the business;
• 
  the use of specific management forms and methods of management, orientation towards authoritarian or democratic methods of management;
• 
  centralization or decentralization, position in the organization of decision makers, the degree of involvement of personnel in the preparation and examination of decisions.

Description of organizational structure:

• 
  mission, goals, strategy of the organization;
• 
  corporate culture, dominant management form;
• 
  stage and life cycle of the organization;
• 
  assessment of the management system - analysis of the typology of solutions.

• 
  type of organizational pathology (if any);
• 
  controllability coefficient and controllability level;
• 
  the nature of decision-making mechanisms;
• 
  a list of intra- and extra-organizational problems;
• 
  type of organizational culture;
• 
  expected performance results of departments and employees;
• 
  causes of labor conflicts.

HUMAN RESOURCE POTENTIAL AUDIT

Purpose of the audit human resources potential is to identify whether the organization has human resources necessary and sufficient for its functioning and development; is he capable staff work effectively and in accordance with the chosen strategy.

Human resources assessment should include:

Research of qualitative characteristics of the payroll personnel according to various indicators;

Assessment of staffing levels in general and by management levels, inincluding security assessment P process personnel;

Assessing the compliance of the educational and professional qualification level of personnel, the degree of their preparedness with the requirements of production activities;

Analysis of the personnel structure for compliance with technology requirements and job classification; checking and analyzing data on the use of working time;

Assessing staff turnover, studying the forms, dynamics, reasons for the movement of labor, analyzing the flow of movements within the organization, the state of labor discipline; determining the dynamics of the number of workers engaged in unskilled and semi-skilled labor, heavy manual labor;

Study of social aspects of work.

Human resources assessment involves:

1 ) diagnostics of the basic orientation of management personnel - task or relationship orientation. The leader's task orientation refers to the assumption that the group will be able to function effectively if there is a clearly and unambiguously defined goal. Relationship orientation is associated with the assumption that any problem can be solved by a group if an optimal socio-psychological climate is created in it, there are trusting relationship, partnership dominates;

2) distribution of management roles . To assess human resources potential, it is important to understand what management roles dominate in the organization, what management roles are missing, what roles are represented in the top, middle and lower levels of management. An organization will function effectively if managers and executives are represented at the highest level of corporate governance, administrators and organizers are represented at the middle level, and managers are represented at the lower level. It is important to analyze the distribution of management roles by both the main and auxiliary processes and functional areas of the organization;

3) ability to design . A modern organization cannot function effectively in a changing environment if it is not provided with a sufficient number of designers, people who know how to create technologies for implementing activities and solving problems in specific situations. The main characteristic of people capable of design activities is the ability to build a process for achieving activities, focusing on the result and conditions;

4) excessive activity - orientation of the organization’s employees to exceed the tasks that were assigned to them, the ability to always do a little more than was ordered;

5) Innovation potential . The ability of the organization’s employees to make non-standard, unconventional decisions;

6) learning ability . Focus on mastering new knowledge and the ability to quickly master it in the process of the activity itself;

7) role repertoire in group work . For effective group activities to solve problems and organize their implementation, the group must include performers of different roles.

8) satisfaction with job status , orientation towards job growth, the presence of a reserve for promotion, assessment of the personnel reserve - all this will indicate the general orientation of the staff towards promotion, the presence of people ready to take up new positions.

An audit of personnel and personnel potential allows us to identify :

• 
  level of staffing and staffing needs;
• 
  qualitative structure of management personnel (role and psychological structure);
• 
  training needs;
• 
  management styles;
• 
  socio-psychological climate;
• 
  Innovation potential;
• 
  main sources of resistance to change;
• 
  distribution of personnel within the organization (according to hierarchy levels and functional areas).

Today, more than ever, the problem is of particular relevance effective use human resources of the enterprise. Not only because a close-knit team of professionals can become a serious competitive advantage for an enterprise. Not only because personnel is one of the resources, the efficient use of which contributes to the overall efficiency of the enterprise. It’s just that personnel is actually the enterprise, and what they are like ultimately determines what this enterprise will be like.

The need for auditor services arose due to the following circumstances:

1. the possibility of biased information on the part of its compilers (administration) in the event of a conflict between them and the users of this information (owners, investors, creditors);

2. dependence of the consequences of decisions made (and they can be very significant) on the quality of information;

3. the need for special knowledge to verify information;

4. Lack of access for information users to assess its quality.

These and a number of other reasons have led to the emergence of a public need for the services of independent experts with appropriate training, qualifications, experience and permission to provide such services.

Theoretical aspects of auditing an organization's personnel

Personnel audit is a system of consulting support, analytical assessment and independent examination of the organization’s personnel potential, which allows us to identify the compliance of the organization’s personnel potential with its goals and development strategy; compliance of the activities of personnel and management structures of the organization with the existing regulatory framework; the effectiveness of personnel work in solving problems facing the organization’s personnel, its management, and individual structural divisions; the causes of social problems (risks) and possible ways to solve them or reduce their negative impact.

The object of the personnel audit is the organization’s workforce, various aspects of its production activities, principles and methods of management in the organization.

The main goal of this audit is to assess the efficiency and productivity of personnel, as one of the most important factors ensuring the profitability of the organization.

The essence of a personnel audit is an assessment of the compliance of the organization’s personnel potential with its goals and development strategy; diagnosing the causes of problems caused by personnel, as well as assessing their importance and the possibility of resolution; formulating specific recommendations for management and personnel management to eliminate them.

The subject of a personnel audit is almost all components of the personnel management process.

Basic principles of personnel audit (external audit, independent from the management of the enterprise):

Professionalism;

Independence;

Credibility;

Honesty;

Objectivity;

Comparability with international law.

Main areas of personnel audit:

a) Assessment of the organization’s human resources potential, qualitative and quantitative characteristics of the personnel (is there a sufficient number of employees for the normal functioning and development of the organization; is the personnel able to work effectively and in accordance with the chosen strategy. For this purpose, the actual composition of workers, the characteristics of the personnel themselves, the availability of employees professionally important qualities and characteristics.

b) Diagnostics of HR processes and PM procedures, assessment of their effectiveness.

Table 1

Basic parameters of personnel audit by personnel management functions

Goals and functions of personnel assessment

The main purpose of a personnel audit is to identify reserves for increasing the level of personnel productivity. Personnel assessment is mainly accompanied by setting the following goals:

Information (informing company employees);

Creation of a reserve for promotion (career growth of employees);

Identification of training needs (in order to develop a training plan,

training and retraining of personnel);

Administrative (the basis for making personnel decisions: promotion, demotion, relocation, dismissal);

Improving communication links (mutual understanding, interaction, industrial relations between the head of the department and the employee);

Differentiation of remuneration for work (establishing a fair level of payment).

Moreover, depending on the purposes of the assessment, the question is decided which characteristics of workers and indicators of their work activity are subject to assessment and which of the existing assessment methods best meet the achievement of the goals.

Personnel assessment performs many functions:

Constructive: forms the basis for making personnel decisions;

Coordination: acts as information support operational management in order to improve the efficiency of the organization;

Control: checking relevant characteristics, for example, professionally important qualities of a candidate for a position, assessing quantitative and qualitative results, individual contribution, achievement of set goals, etc.

Analytical: the assessment is the information base for analysis;

Communication: the assessment procedure is a way of conveying to the employee recognition of the results of his activities, serves as a signal for correcting behavior, and provides feedback;

Motivational: assessment itself is the most important means of motivating people, since it shows the direction of desirable – undesirable forms of manifestation of labor behavior or attitude towards work.

All of the above functions are closely interrelated and provide a systematic approach to personnel management.

Personnel monitoring is a scientifically based system for periodically collecting, summarizing and analyzing personnel information and presenting the obtained data for making strategic and tactical decisions by the organization’s management.

Sources of information for personnel audits:

Constituent documents;

Questionnaires, questionnaires, scales;

Decisions on appointment to a position;

Staffing table;

Internal rules labor regulations, provision on

personal data;

Work records;

Book of accounting of the movement of work books and inserts in them;

Personal cards in the T-2 form;

Laws and regulations in the field of labor and labor relations;

Results of surveys and interviews of employees.

Object of assessment

The objective process of personnel assessment is a direct reflection of the tasks facing the organization. Undoubtedly, the object of assessment must correspond to the objectives and contribute to their achievement. Depending on the characteristics of the work and the purpose of the assessment, the main attention of appraisers can be directed to the result or to the process of achieving it (the behavior expected from the company’s employee, the development of his potential abilities and capabilities).

The following may be directly assessed:

Results of completing individual tasks;

Behavior style;

Characteristics employee.

Completing individual tasks. If the result is more important than the means to achieve it, then in a good way is an assessment based on indicators characterizing the final results. An example of this type of indicator is the number of products produced, the labor intensity of a unit of production, etc. for example, employee activities trading company can be assessed based on the total sales volume in the serviced territory, the increase in the number of new customers. The main areas of use of personnel performance assessment:

Justification of decisions in the field of wages and bonuses,

Feedback based on the results of labor efficiency assessment,

Determination of training needs,

Identification of candidates for promotion,

Individual planning to improve results,

Overlay disciplinary sanctions, dismissal.

Behavior. In many cases, it is difficult to assess the performance of specific tasks that may be directly assigned to the performer. This is especially relevant to those workers who work in a group (or the product of their work is the result of a group effort). In this case, the result of the group’s work is easy to determine, but it is sometimes almost impossible to clearly determine the contribution of everyone. Also for assessing personnel who have direct contact with clients - salespeople, social workers, service workers. This assessment requires a preliminary analysis of the content of the work and the establishment of certain standards of behavior, deviation from which negatively affects work efficiency.

Individual characteristics of workers. Conducted in special personnel assessment centers and based on measurement or assessment psychological characteristics the personalities of various categories of employees or the most characteristic features of their personality. Qualities such as “a positive attitude towards work,” dedication, the ability to work in a team, and friendliness may not always be closely related to work results, but they cannot be ignored, so they should also be used in personnel assessment. These evaluation criteria are very important, for example, when resolving issues of personnel placement, their movement within the company, when planning a career, while the use of these indicators is unlikely to be appropriate when resolving issues related to justifying the level of wages of a particular employee and the size of his salary. bonuses

Indicators characterizing the results, as well as the behavior of employees, can also be successfully used in determining the needs for personnel training. In accordance with labor legislation, the preferential right to retain employment in these cases is given to employees with higher labor productivity and qualifications. Thus, the assessment when resolving these issues is also the legal basis for the legitimacy of the decisions made.

Criteria for assessing personnel performance

When developing a system for assessing an employee, it is necessary to decide on the basis of what criteria the assessment will be made, in other words, what exactly in the employee’s activities we need to evaluate. When speaking about criteria, we proceed from the following definition: “Criteria are those characteristics of work and work behavior that, in the opinion of qualified observers, constitute the necessary “standards of excellence” that must be achieved so that both the organization and the individual can realize their goals ".

The criteria for evaluating activities are divided on different grounds, among which the following groups of criteria can be distinguished:

Organization-wide or corporate: availability and compliance are the same for all employees. For example:

Quality,

Timeliness,

Completeness of fulfillment of duties, etc.

Criteria corresponding to a specific workplace, type of activity (or specialized). This group of criteria is enshrined in separate documents - performance assessment methods developed for each individual position.

Quantitative indicators are the most common criteria for assessing personnel performance. This is the clearest, most objective and most direct method of evaluation, in which employees are evaluated based on the results achieved. For a manager, the main result of his work is the production indicators achieved by his subordinates and the timely implementation of established plans.

Qualitative assessment criteria include:

Quality of work. Very often, the quality of work is more important than labor productivity. As with the assessment of quantitative indicators, there may be factors at work here that “noise” the results of assessing the quality of work. For example, outdated equipment and low quality raw materials can lead to a deterioration in the quality of work;

The individual characteristics of an employee are assessed using various rating scales, questionnaires or tests that allow assessing personal and business qualities, as well as characteristics of work behavior that affect work efficiency. When assessing the personal qualities of an employee, those qualities that are most important for achieving high results come to the fore: communication skills, personal maturity, emotional stability, etc. When assessing business qualities, as a rule, the degree to which the employee displays qualities that characterize his attitude towards assigned work. First of all, we are talking about such qualities as:

Independence,

Responsibility,

Initiative,

Reliability,

Persistence, etc.

Assessment of work behavior, as a rule, is designed to determine to what extent an employee exhibits those types of behavior that can make a positive contribution to achieving high work results: behavior in difficult situations, characteristics of work behavior when interacting with the manager, colleagues and clients.

Objective and subjective criteria. The most widely used objective criteria for assessing performance indicators are standards, quality and productivity standards that can be established for almost any job. It is most acceptable to use objective criteria to evaluate the activities of managers and top managers, since these employees either determine the company's development strategy or have a real influence on the course of events. It is often said that criteria must be objective, countable and verifiable. But the process can also be assessed according to subjective criteria. Subjective criteria include such indicators and characteristics that are assessed based on the opinions and assessments of experts. This category of criteria is used, in particular, when assessing the activities of performing specialists. Objectivity here will always be relative. The main thing in this case is that it is convenient for the manager to achieve his goals with the help of specialists under his command. Accordingly, only Subjective opinion colleagues, and first of all the immediate supervisor, can serve as a measure of the correctness of an employee’s production behavior.

Integral and simple criteria. It is not difficult for almost any employee to collect information about the level of his productivity, the quality of his work and the main features of his work behavior, such as work discipline and the level of conflict. In addition, with the help of experts, who can be the immediate supervisor of the person being assessed or his colleagues, the degree of expression of certain business qualities that are important for work can be assessed: responsibility, initiative, independence in decision-making, etc.

If, when assessing an employee's performance, one indicator takes into account, combines or combines information obtained as a result of the assessment various characteristics work and work behavior of the person being assessed, then such an indicator is an integral assessment. If individual aspects of work or work behavior are assessed, for example, such as the level of productivity or the absence of lateness for work, then these indicators can be considered as simple criteria.

A set of simple criteria makes it possible to obtain a differentiated assessment of the work and work behavior of a given employee, which in some cases turns out to be preferable to an integral one.

Another issue related to the use of integral and simple indicators is the compensatory capabilities of the various indicators being assessed. For example, not too high professional competence a leader can be successfully compensated for by his high organizational skills. It should be remembered that for many professions there are areas where a person cannot make up for a deficiency in one area by performing well in another.

The criteria for assessing personnel performance are designed to evaluate the employee’s contribution to achieving the organization’s goals, which enables the organization’s management to make the right administrative decisions. The choice of specific evaluation criteria (personality, work behavior or work results) depends on the categories of employees being evaluated and on how the results are intended to be used.

Methods and stages of personnel audit

The complexity of the personnel audit object requires the use of a variety of inspection and analysis methods, which can be divided into three main groups of methods:

Organizational and analytical methods – checking documents and reports. Analysis of labor indicators on the performance of the organization and its personnel (indicators of labor use, working time, quality and productivity of labor, remuneration). Sources of information: balance of labor resources, job description and specifics, job descriptions, data on the costs of hiring, dismissal, training and retraining of personnel, questionnaires and tests of candidates, the level of occupational injuries and general morbidity;

Social and psychological methods - conducting sociological surveys, questionnaires, individual and collective conversations, interviewing workers at various levels. These methods are used to assess job satisfaction, attitude to work, relationships in the team, motivation to work, management effectiveness and the reward system;

Economic methods - by comparing the economic and social indicators of the organization’s activities with legally established norms, standards, or with the average and best indicators in the industry (a group of similar organizations) to assess: the competitiveness of the enterprise in the labor market, the effectiveness of the functioning of personnel management services, the effectiveness of the personnel audit itself.

Below, in Table 1, is a classification of types of personnel audits.

Table 1

Classification of types of personnel audit.

Stages of personnel audit:

Preparatory stage - determining the goals of the audit, the expected effectiveness for the organization, recruiting personnel (inside or outside the organization) to organize the audit, training them, developing an internal document (order, instruction), deadlines, tasks, instructing performers, developing a collection plan, delivery and program reviewing information analyses.

Collection of information - checking documentation and reporting, conversations with employees, preliminary processing of statistical data.

Processing and analysis of information - information is presented in the form of tables, diagrams, diagrams, and entered into a computer. Analysis and evaluation of data on personnel performance by comparison with similar particularly successful organizations, scientifically based standards, through the use of expert assessment methods, etc.

Summarization and presentation of evaluation results, conclusions and recommendations - final material, including the personnel audit report. Ways to improve personnel management are indicated (introduction of new technologies - communication, office, information), proposals for modifying personnel management, clarification of documentation. Here, the assessment of the effectiveness of the personnel audit consists of the proposed rationalization measures in the field of labor and personnel services.

CONCLUSION

The result of a personnel audit is a large amount of reliable information that allows you to form a clear idea of ​​the state of personnel in the organization, namely, information on employees’ perception of the work of their colleagues, intra-group processes of the team, problems that arise among personnel in the process of performing their work. Based on these data, both a system of corrective measures and a strategy for developing the company’s human resources can be formed. In addition, conducting the survey procedure itself, especially in terms of proposing a list of changes in the organization of the organization’s work, increases, as experience shows, the motivation of staff to work, increasing the involvement of employees in the processes of company management.

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PERSONNEL AUDIT

PERSONNEL AUDIT (AP) – a system of consulting support, analytical assessment and independent examination of the organization’s personnel potential, which allows us to identify the compliance of the organization’s personnel potential with its goals and development strategy; compliance of the activities of personnel and management structures of the organization with the existing regulatory framework; the effectiveness of personnel work in solving problems facing the organization’s personnel, its management, and individual structural divisions; the causes of social problems (risks) and possible ways to solve them or reduce their negative impact.

The main goal of this audit is to assess the efficiency and productivity of personnel, as one of the most important factors ensuring the profitability of the organization.

Basic principles of personnel audit (external audit, independent from the management of the enterprise):

· Professionalism;

· Independence;

· Credibility;

· Honesty;

· Objectivity;

· Comparability with international law.

Audit object– the workforce of the organization, various aspects of its production activities, principles and methods of management in the organization.

Main directions of AP:

a) Assessment of the organization’s human resources, qualitative and quantitative characteristics of personnel(is there a sufficient number of employees for the normal functioning and development of the organization; is the staff able to work effectively and in accordance with the chosen strategy. For this, the actual composition of the workers, the characteristics of the staff themselves, and the presence of professionally important qualities and characteristics in the workers are assessed.

b) Diagnostics of HR processes and PM procedures, assessment of their effectiveness.

Basic parameters of AP for personnel management functions

Personnel monitoring – a scientifically based system for periodically collecting, summarizing and analyzing personnel information and presenting the obtained data for making strategic and tactical decisions by the management of the organization.

Sources of information for AP: laws and instructions in the field of labor and labor relations, labor indicators, results of surveys and interviews with workers.

The complexity and multiplicity of the object and purposes of the personnel audit implies usage a variety of testing and analysis methods ,

which can be divided into three main groups of methods:

1) Organizational and analytical methods– checking documents and reports. Analysis of labor indicators about the performance of a subsector and its P. (Indicators of the use of labor force, labor time, quality and productivity of labor, wages). Sources of information: balance of labor resources, description of work and specifics, due instructions, data on the costs of hiring, dismissal, training and retraining of personnel, questionnaires and tests of candidates, level of occupational injuries and general morbidity, ..

2) Social-psychological methods- conducting social surveys, questionnaires, individual and collective conversations. interviewing workers at various levels. These methods are used to assess job satisfaction, attitude to work, relationships in the team, motivation to work, the effectiveness of management activities and the reward system.

3) Economic methods – h/w comparison of economic and social indicators of the organization’s activities with legally established norms, standards, or with average and best in the industry (analogue group) indicators, assess: competitiveness of the organization in the labor market, the effect of the functions of the management services, the effect of the management itself.

Classification of AP types

Stages of personnel audit:

1. Conducted by third-party specialists, p/p; Slave of the organization itself Preparatory stage

2. – determining the goals of the audit, the expected effectiveness for the organization, the selection of personnel (inside or outside the organization) for the audit organization, their training, the development of an internal document (order, instruction), deadlines, tasks, instructing performers, developing a plan for collecting, providing and review programs analysis.inf-ii. Collection of information

3. – checking documentation and reporting, conversations with employees, preliminary processing of statistical data. Information processing and analysis –

4. The information is formalized in the form of tables, diagrams, diagrams and entered into the computer. Analysis and assessment of data on P’s activities by comparison with similar particularly successful subsectors, scientifically based standards, through the use of expert assessment methods, FSA and... Summarizing and presenting evaluation results, conclusions and recommendations –

4.1. final material, including a report on the incident. There may be indicated ways to improve the UP (introduction of new technologies - communications, office, information), proposals for modifying the existing UP, clarification of documentation. Here, the assessment of the results of the AP consists of the proposed rationalization measures in the field of labor, HR service. Basic directions activities modern personnel

services

1. Development of corporate culture (system of shared values ​​of personnel), i.e. atmosphere or moral and psychological climate in the Company, aimed at making each employee aware of himself as part of the organization, his involvement in achieving the goals of the organization, pride in it, etc., and the associated increase in productivity and quality. At the same time, a system of sociological surveys of employees should be widely used, providing “feedback” and allowing informed management decisions to be made. Typically, Company management uses corporate culture to attract certain types of employees and encourage desirable performance behaviors. This, along with branded paraphernalia, such as uniforms, badges, etc., leads to the creation of a certain image of the Company, which encourages customers to purchase goods or use the services of this particular Company, and this, in turn, leads to an increase in sales volumes , production growth and, accordingly, the Company’s profit.

2.Formation of the organizational structure: development and co-operation
improvement of the organizational structure, its optimization,
adjustment to constantly changing conditions
issues of the external environment, development of Regulations on structural under
divisions of the Company, job descriptions of employees.

Ministry of Education and Science Russian Federation

Federal Agency for Education

State Educational Institution of Higher Professional Education "Magnitogorsk State University"

Department of Management

COURSE WORK

“AUDIT OF THE ORGANIZATION’S PERSONNEL

(using the example of Grand Tour LLC)"

Completed by: 5th year student of Moscow Region 52 groups

Faculty of Economics and Management Migunova E.V.

Checked by: Sinitsyna O.N., Associate Professor, Ph.D.

Submission date: ______________

Defense date: _____________

Grade: __________________

Magnitogorsk

Introduction

1. Theoretical aspects of auditing the organization’s personnel

1.1 Purposes and functions of personnel assessment

1.2 Object of assessment

1.3 Criteria for assessing personnel performance

1.4 Methods and stages of personnel audit

2. Personnel audit of Grand Tour LLC

2.1 Preparatory work

2.2 Assessing the effectiveness of the internal control system

2.3 Audit plan and program

2.4 Analysis of the personnel audit of Grand Tour LLC

2.5 Comments on employee competency profiles and recommendations for each employee

2.6 Conclusions about the state of personnel of Grand Tour LLC

2.7 Auditor's report

2.8 Written audit report

Conclusion

Bibliography

Annex 1

Appendix 2

INTRODUCTION

Today, more than ever, the problem of effective use of an enterprise's human resources is of particular relevance. Not only because a close-knit team of professionals can become a serious competitive advantage for an enterprise. Not only because personnel is one of the resources, the efficient use of which contributes to the overall efficiency of the enterprise. It’s just that personnel is actually the enterprise, and what they are like ultimately determines what this enterprise will be like.

So, personnel must be wisely selected and used rationally. But what are personnel? This is of course a resource, but these are also living people. It is quite problematic to control even a machine, let alone living people... Numerous attempts to apply mechanical principles to personnel management have arisen and gone into oblivion: “cogs” and many others. etc. Nowadays no one is surprised by the need to take into account the human factor, but only some managers see it as a source of profit, while others see it as a source of profit.

The effectiveness of a team, in our opinion, consists of the effectiveness of each employee and the effectiveness of their interaction. The effectiveness of each person is determined by his professional and personal qualities. The effectiveness of interaction, in turn, is, as we see it, a kind of vector for the direction of efforts: ideally, if the efforts of team members are aimed exclusively at performing an activity, it is worse if they are aimed at overcoming interpersonal contradictions in the course of performing this activity. Key question: how to find out? How to find out the degree of professionalism and personal qualities? How to find out where the efforts of the company's employees are directed? What's going on in the team?

In addition, we are interested not only and not so much in intragroup processes, but in the use of information about the state of the microclimate of the team for the purpose of increasing the efficiency of its work. As noted, efficiency is characterized not only by interaction parameters, but also by the personal contribution of each employee to the process of organizing activities. This contribution depends, first of all, on the professional and personal qualities of the employee. Among personal qualities, we are primarily interested in communication qualities, since their manifestation directly affects the effectiveness of interaction between team members. Thus, it should be noted that the questions that we are trying to clarify fit into the plane of interpersonal interaction of team members regarding their implementation professional activity. Personnel decides everything.

The goal is to evaluate the efficiency and productivity of activities

personnel.

Object – the workforce of the organization.

Subject – audit as a method of personnel assessment.

In accordance with the purpose of this work, the following tasks were set:

1. Studied the theoretical aspects of auditing an organization’s personnel.

2. Described the criteria for assessing the performance of personnel.

3. Conducted an audit of the personnel of Grand Tour LLC.

1. Theoretical aspects of auditing an organization's personnel

Personnel audit– a system of consulting support, analytical assessment and independent examination of the organization’s human resources potential, which makes it possible to identify the compliance of the organization’s personnel potential with its goals and development strategy; compliance of the activities of personnel and management structures of the organization with the existing regulatory framework; the effectiveness of personnel work in solving problems facing the organization’s personnel, its management, and individual structural divisions; the causes of social problems (risks) and possible ways to solve them or reduce their negative impact.

Personnel audit object– the workforce of the organization, various aspects of its production activities, principles and methods of management in the organization.

the main objective This audit is an assessment of the efficiency and productivity of personnel as one of the most important factors ensuring the profitability of the organization.

The essence of personnel audit- assessment of the compliance of the organization’s human resources with its goals and development strategy; diagnosing the causes of problems caused by personnel, as well as assessing their importance and the possibility of resolution; formulating specific recommendations for management and personnel management to eliminate them.

Subject of personnel audit are almost all components of the personnel management process.

Basic principles of personnel audit (external audit, independent from the management of the enterprise):

· Professionalism;

· Independence;

· Credibility;

· Honesty;

· Objectivity;

· Comparability with international law.

Main areas of personnel audit:

a) Assessment of the organization’s human resources, qualitative and quantitative characteristics of personnel(is there a sufficient number of employees for the normal functioning and development of the organization; is the staff able to work effectively and in accordance with the chosen strategy. For this, the actual composition of the workers, the characteristics of the staff themselves, and the presence of professionally important qualities and characteristics in the workers are assessed.

b) Diagnostics of HR processes and PM procedures, assessment of their effectiveness.

Table 1

Basic parameters of personnel audit by personnel management functions

The main purpose of a personnel audit is to identify reserves for increasing the level of personnel productivity. Personnel assessment is mainly accompanied by setting the following goals:

Information (informing company employees);

Creation of a reserve for promotion (career growth of employees);

Identification of training needs (in order to develop a training plan,

training and retraining of personnel);

Administrative (the basis for making personnel decisions: promotion, demotion, relocation, dismissal);

Improving communication links (mutual understanding, interaction, industrial relations between the head of the department and the employee);

Differentiation of remuneration for work (establishing a fair level of payment).

Moreover, depending on the purposes of the assessment, the question is decided which characteristics of workers and indicators of their work activity are subject to assessment and which of the existing assessment methods best meet the achievement of the goals.

Personnel assessment performs many functions:

Constructive: forms the basis for making personnel decisions;

Coordination: acts as information support for operational management in order to increase the efficiency of the organization;

Control: checking relevant characteristics, for example, professionally important qualities of a candidate for a position, assessing quantitative and qualitative results, individual contribution, achievement of set goals, etc.

Analytical: the assessment is the information base for analysis;

Communication: the assessment procedure is a way of conveying to the employee recognition of the results of his activities, serves as a signal for correcting behavior, and provides feedback;

Motivational: assessment itself is the most important means of motivating people, since it shows the direction of desirable – undesirable forms of manifestation of labor behavior or attitude towards work.

All of the above functions are closely interrelated and provide a systematic approach to personnel management.

Personnel monitoring – a scientifically based system for periodically collecting, summarizing and analyzing personnel information and presenting the obtained data for making strategic and tactical decisions by the management of the organization.

Sources of information for personnel audits:

ü Constituent documents;

ü Questionnaires, questionnaires, scales;

ü Decisions on appointment to a position;

ü Staffing;

ü Internal labor regulations, regulations on

personal data;

ü Orders;

ü Work records;

ü Book of accounting of the movement of work books and inserts in them;

ü Laws and instructions in the field of labor and labor relations;

ü Results of surveys and interviews of employees.

1.2 Object of assessment

The objective process of personnel assessment is a direct reflection of the tasks facing the organization. Undoubtedly, the object of assessment must correspond to the objectives and contribute to their achievement. Depending on the characteristics of the work and the purpose of the assessment, the main attention of appraisers can be directed to the result or to the process of achieving it (the behavior expected from the company’s employee, the development of his potential abilities and capabilities).

The following may be directly assessed:

Results of completing individual tasks;

Behavior style;

Characteristics of the employee.

Completing individual tasks. If the result is more important than the means to achieve it, then a good way is to evaluate using indicators that characterize the final results. An example of this type of indicator is the number of products produced, the labor intensity of a unit of production, etc. for example, the activities of an employee of a trading company can be assessed on the basis of the total sales volume in the serviced territory and the increase in the number of new customers. The main areas of use of personnel performance assessment:

Justification of decisions in the field of wages and bonuses,

Feedback on the results of labor performance assessment,

Determination of training needs,

Identification of candidates for promotion,

Individual planning to improve results,

Disciplinary sanctions, dismissal.

Behavior. In many cases, it is difficult to assess the performance of specific tasks that may be directly assigned to the performer. This is especially relevant to those workers who work in a group (or the product of their work is the result of a group effort). In this case, the result of the group’s work is easy to determine, but it is sometimes almost impossible to clearly determine the contribution of everyone. Also for assessing personnel who have direct contact with clients - salespeople, social workers, service workers. This assessment requires a preliminary analysis of the content of the work and the establishment of certain standards of behavior, deviation from which negatively affects work efficiency.

Individual characteristics of workers. It is carried out in special personnel assessment centers and is based on measuring or assessing the psychological characteristics of the personality of various categories of employees or the most characteristic traits of their personality. Qualities such as “a positive attitude towards work,” dedication, the ability to work in a team, and friendliness may not always be closely related to work results, but they cannot be ignored, so they should also be used in personnel assessment. These evaluation criteria are very important, for example, when resolving issues of personnel placement, their movement within the company, when planning a career, while the use of these indicators is unlikely to be appropriate when resolving issues related to justifying the level of wages of a particular employee and the size of his salary. bonuses

Indicators characterizing the results as well as employee behavior, can also be successfully used in determining personnel training needs. In accordance with labor legislation, the preferential right to retain employment in these cases is given to employees with higher labor productivity and qualifications. Thus, the assessment when resolving these issues is also the legal basis for the legitimacy of the decisions made.

When developing a system for assessing an employee, it is necessary to decide on the basis of what criteria the assessment will be made, in other words, what exactly in the employee’s activities we need to evaluate. When speaking about criteria, we proceed from the following definition: “Criteria are those characteristics of work and work behavior that, in the opinion of qualified observers, constitute the necessary “standards of excellence” that must be achieved so that both the organization and the individual can realize their goals ".

The criteria for evaluating activities are divided on different grounds, among which the following groups of criteria can be distinguished:

Organization-wide or corporate: availability and compliance are the same for all employees. For example:

· quality,

· timeliness,

· complete fulfillment of duties, etc.

Criteria corresponding to a specific workplace, type of activity (or specialized). This group of criteria is enshrined in separate documents - performance assessment methods developed for each individual position.

Quantitative indicators are the most common criteria for assessing personnel performance. This is the clearest, most objective and most direct method of evaluation, in which employees are evaluated based on the results achieved. For a manager, the main result of his work is the production indicators achieved by his subordinates and the timely implementation of established plans.

Qualitative assessment criteria include:

Quality of work. Very often, the quality of work is more important than labor productivity. As with the assessment of quantitative indicators, there may be factors at work here that “noise” the results of assessing the quality of work. For example, outdated equipment and low quality raw materials can lead to a deterioration in the quality of work;

The individual characteristics of an employee are assessed using various rating scales, questionnaires or tests that allow assessing personal and business qualities, as well as characteristics of work behavior that affect work efficiency. When assessing the personal qualities of an employee, those qualities that are most important for achieving high results come to the fore: communication skills, personal maturity, emotional stability, etc. When assessing business qualities, as a rule, the degree to which the employee displays qualities that characterize his attitude towards assigned work. First of all, we are talking about such qualities as:

· independence,

· responsibility,

· initiative,

· reliability,

· persistence, etc.

Assessment of work behavior, as a rule, is intended to determine to what extent an employee exhibits those types of behavior that can make a positive contribution to achieving high work results: behavior in difficult situations, characteristics of work behavior when interacting with the manager, colleagues and clients.

Objective and subjective criteria. The most widely used objective criteria for assessing performance indicators are standards, quality and productivity standards that can be established for almost any job. It is most acceptable to use objective criteria to evaluate the activities of managers and top managers, since these employees either determine the company's development strategy or have a real influence on the course of events. It is often said that criteria must be objective, countable and verifiable. But the process can also be assessed according to subjective criteria. Subjective criteria include such indicators and characteristics that are assessed based on the opinions and assessments of experts. This category of criteria is used, in particular, when assessing the activities of performing specialists. Objectivity here will always be relative. The main thing in this case is that it is convenient for the manager to achieve his goals with the help of specialists under his command. Accordingly, only the subjective opinion of colleagues, and first of all the immediate supervisor, can serve as a measure of the correctness of an employee’s production behavior.

Integral and simple criteria. It is not difficult for almost any employee to collect information about the level of his productivity, the quality of his work and the main features of his work behavior, such as work discipline and the level of conflict. In addition, with the help of experts, who can be the immediate supervisor of the person being assessed or his colleagues, the degree of expression of certain business qualities that are important for work can be assessed: responsibility, initiative, independence in decision-making, etc.

If, when assessing the performance of an employee, one indicator takes into account, combines or combines information obtained as a result of assessing various characteristics of the work and work behavior of the person being assessed, then such an indicator is an integral assessment. If individual aspects of work or work behavior are assessed, for example, such as the level of productivity or the absence of lateness for work, then these indicators can be considered as simple criteria.

A set of simple criteria makes it possible to obtain a differentiated assessment of the work and work behavior of a given employee, which in some cases turns out to be preferable to an integral one.

Another issue related to the use of integral and simple indicators is the compensatory capabilities of the various indicators being assessed. For example, not very high professional competence of a manager can be successfully compensated by his high organizational abilities. It should be remembered that for many professions there are areas where a person cannot make up for a deficiency in one area by performing well in another.

The criteria for assessing personnel performance are designed to evaluate the employee’s contribution to achieving the organization’s goals, which enables the organization’s management to make the right administrative decisions. The choice of specific evaluation criteria (personality, work behavior or work results) depends on the categories of employees being evaluated and on how the results are intended to be used.

1.4 Methods and stages of personnel audit

The complexity of the personnel audit object requires the use of a variety of inspection and analysis methods, which can be divided into three main groups of methods:

1) Organizational and analytical methods– checking documents and reports. Analysis of labor indicators on the performance of the organization and its personnel (indicators of labor use, working time, quality and productivity of labor, remuneration). Sources of information: balance of labor resources, job description and specifics, job descriptions, data on the costs of hiring, dismissal, training and retraining of personnel, questionnaires and tests of candidates, the level of occupational injuries and general morbidity;

2) Social-psychological methods - conducting sociological surveys, questionnaires, individual and collective conversations, interviewing workers at various levels. These methods are used to assess job satisfaction, attitude to work, relationships in the team, motivation to work, management effectiveness and the reward system;

3) Economic methods – through a comparison of the economic and social indicators of the organization’s activities with legally established norms, standards, or with the average and best indicators in the industry (a group of similar organizations) to assess: the competitiveness of the enterprise in the labor market, the effectiveness of the functioning of personnel management services, the effectiveness of the personnel audit itself.

Below, in Table 1, is a classification of types of personnel audits.

Table 1

Classification of types of personnel audit.

Stages of personnel audit:

1. Preparatory stage - determining the goals of the audit, the expected effectiveness for the organization, selecting personnel (inside or outside the organization) to organize the audit, training them, developing an internal document (order, instruction), deadlines, tasks, instructing performers, developing a plan for collecting, providing and programs for reviewing information analyses.

2. Collection of information - checking documentation and reporting, conversations with employees, preliminary processing of statistical data.

3. Processing and analysis of information - information is presented in the form of tables, diagrams, diagrams, and entered into a computer. Analysis and evaluation of data on personnel performance by comparison with similar particularly successful organizations, scientifically based standards, through the use of expert assessment methods, etc.

4. Summarization and presentation of evaluation results, conclusions and recommendations - final material, including the personnel audit report. Ways to improve personnel management are indicated (introduction of new technologies - communication, office, information), proposals for modifying personnel management, clarification of documentation. Here, the assessment of the effectiveness of the personnel audit consists of the proposed rationalization measures in the field of labor and personnel services.

2. Personnel audit of Grand Tour LLC

2.1 Preparatory work

Before conducting an audit in an organization, a letter of commitment is drawn up on consent to conduct an audit (Appendix 1) and an agreement, which stipulates the subject of the agreement, the rights and obligations of the parties, the cost of audit services and the procedure for their calculation, the procedure for the provision and delivery of services and the responsibilities of the parties, etc. d.

The object of the audit is the personnel of Grand Tour LLC, a travel agency and a children's goods retail store. The applied taxation system is the simplified tax system and UTII. The sources of information for conducting an audit are the documentation of the economic entity collected during the audit procedures.

Documentary sources of information from Grand Tour LLC:

1. Form No. 4 – “Information on the number, wages and the movement of workers."

2. Analytical and synthetic accounting registers:

ü Constituent documents;

ü Decisions on appointment;

ü Staffing;

ü Internal labor regulations, regulations on personal data;

ü Orders;

ü Work records;

ü Personal cards in the T-2 form;

ü Questionnaires.

2.2 Assessing the effectiveness of the internal control system

Based on the data below, we will evaluate the effectiveness of the internal control system of Grand Tour LLC, Table 3.

Table 3

Effectiveness of internal control systems.

2.3 Audit plan and program

We will draw up a general plan and program for the personnel audit of Grand Tour LLC

1. GENERAL INSPECTION PLAN OF GRAND TOUR LLC

The period under review is from 07/15/2008 to 05/01/2010;

Planned audit risk – R=0.6;

The planned level of materiality is 1.59%

Planned labor intensity – 30 man/hour

Planned composition of the audit team:

Auditor – Ivanova E.V.

Table 4

List of planned works.

Head of the audit team ____________________ Sokolova E.V.

2. AUDIT PROGRAM of Grand Tour LLC

Audit period - from 05/09/2010 to 05/19/2010;

Indicators taken into account when planning:

1. Types of activities: activities of travel agencies,

retail sale of children's goods.

2. Organizational and legal form: Limited liability company

3. Annual revenue from the sale of tourist vouchers is 78,450 rubles, from the sale of children's goods is 350,090 rubles.

4. Number of employees: Director – 1 person.

Chief accountant – 1 person.

Tour manager – 1 person

Seller-consultant – 1 person.

5. Volume of document circulation for the year: 786 pcs.

Table 3

List of issues to be checked by the auditor

2.4 Analysis of the personnel audit of Grand Tour LLC

To conduct a personnel audit, it is necessary to assess personal, professional, psychological, etc. quality of workers. A questionnaire (Appendix 2) developed for working with a commercial Russian company is used as a questionnaire. During the interview, the employee was asked to fill out a questionnaire and verbally comment on his answers to the questions. Next, the auditor draws conclusions about the work done.

The time interval is arbitrary, approximately 30 minutes. The situation is confidential.

Based on the results of filling out the questionnaire, we compile tables of answers from each respondent, in which the answers are grouped according to 8 analysis factors:

F.k.l.– coefficient reflecting personal interaction.

F.c.s.– coefficient reflecting official interaction.

K+- competence coefficient.

TO-- coefficient of incompetence.

C+- liking coefficient.

WITH-- antipathy coefficient.

L.u.– coefficient of personal involvement.

From the questionnaire data, the following conclusions can be drawn:

The employee with the highest social status is the director. The director has the greatest powers and is the pinnacle of executive power of Grand Tour LLC.

The seller has an inappropriately high status relative to his official position. His status practically corresponds to his position, although there is also untapped potential here.

Accountant is a respondent with an inadequately low status relative to the functions performed. In this case, it is necessary to take into account the specifics of the work of accountants (and especially chief accountants) in Russia. Constantly changing norms and rules of accounting bring elements of neuroticism into their work. But even taking into account the specifics of the activity, the status of the chief accountant is low, which requires correctional work.

The same can be said about the tour manager; he is a respondent with an also inappropriately low status relative to the functions performed.

Despite all this, the accountant and tour manager have adequate status for those who perform executive functions in the company.

A positive point is the fact that not a single employee of the company remains “outside the company”, formally being its employee.

As for the structure of employee relations, which is a reflection of the qualitative characteristics of employee interaction and their impact on the company’s performance, we can say that the director and chief accountant are the company’s management. They have a high level of mutual understanding and cohesion.

It is clear that the organizational structure of Grand Tour LLC is not clearly structured. This fact is reflected in the nature of the relationships: i.e. There are excessive informal relationships that introduce an imbalance in work interactions. This also indicates that employees are underutilized.

As a result of the underdeveloped management structure, the director is involved in all aspects of the employees' work. This leads, on the one hand, to the lack of independence of subordinates, in other words, to irresponsibility and lack of initiative, and on the other hand, to the manager’s overload with the internal aspects of the activities of Grand Tour LLC, which inevitably entails insufficient analysis of the external situation and strategic planning.

The presence of multiple professional and personal relationships, the “everyone with everyone” situation, indicates a very high level of cohesion.

2.5 Comments on employee competency profiles and recommendations for each employee

The director is the absolute leader of service interaction, competence and personal involvement. As already noted, he is the pinnacle of the executive power of Grand Tour LLC. Considering the high personal involvement and structure of interaction between the company’s employees, the respondent is an undisputed leader, an authoritative and charismatic leader, and enjoys the respect and sympathy of his colleagues. Small indicators of incompetence and antipathy speak in favor of the respondent’s good performance of managerial functions. If desired, it is possible to improve your professional level by gaining knowledge on general issues of management, delegation of authority, and strategic planning.

The tour manager has one of the highest rates of sympathy (communication skills), personal contacts, and emotional involvement, with a low level of official interaction. In addition, the respondent is characterized by an average level of competence, a certain incompetence in some issues, and an increased level of discomfort. Perhaps, realizing some incompetence, as well as lack of demand (excess free time), the respondent considers his position in the company to be fragile and tries to compensate for this through personal attractiveness. It is recommended to increase the professional level (training), increase the level of motivation, more fully workload with adequate returns (payment corresponds to the results obtained).

Sales consultant - demonstrates a fairly high level of official interaction (exceeding official position), good competence, sociability, zero dislikes, slight incompetence. We can conclude that there is untapped potential that exceeds the requirements of the position held. Training is recommended to overcome some incompetence, a more complete load, and possible further involvement in managerial functions.

Chief accountant - has the highest rates of incompetence and lack of communication, as well as social status significantly below the position held. Let us note once again that this situation is largely due to external conditions (constantly changing accounting norms and rules). However, the respondent undoubtedly realizes and experiences his incompetence and makes efforts to overcome it, namely, periodically studies. You may need the help of a qualified consultant for a more rational organization of company accounting. Repressive measures are not recommended.

2.6 Conclusions about the state of personnel of Grand Tour LLC

The director has the highest coefficient of service interaction, usually typical for the position of “executive director”. A sales consultant has a slightly higher coefficient than his position suggests, this indicates the untapped managerial potential of this respondent.

The leader of the company has the highest competence coefficients, which indicates that he enjoys the respect of his subordinates. The chief accountant's competence coefficient is low, especially relative to his position. Continuing training and assistance from outside consultants is recommended.

The chief accountant demonstrates the highest level of incompetence; see recommendations above.

The chief accountant has the highest indicator of lack of communication; we attribute this to incompetence; we believe that with increasing professionalism the indicator will decrease.

Sorting by personal contacts allows you to clearly demonstrate to what extent each respondent uses personal connections in business ones. The highest positions are occupied by the tour manager and sales consultant for the above reasons.

In general, we assess the state of the company's personnel as satisfactory. There is a significant unused resource, which, if used rationally, can play a significant role in increasing the efficiency of the company.

2.7 Auditor's report

Auditor's report expressing an unconditionally positive audit opinion on the personnel audit on May 20, 2010, Magnitogorsk

Destination:

Name: Limited Liability Company "Grand Tour"

Audited entity: Tourist agency, children's goods retail store "Grand Tour"

Location: 455000, st. Sovetskaya, 207, Magnitogorsk;

State registration information: OGRN 308755908100975 from

07/15/08, TIN 744509875

Auditing organization:

Name: limited liability company "Audit";

Location: 455000, K/Marx Ave., 184, Magnitogorsk;

License: No. E 001162 dated July 24, 2002 for auditing activities, issued by the Ministry of Finance of the Russian Federation, valid until July 24, 2007, the license was extended until July 24, 2012 by order of the Ministry of Finance of the Russian Federation dated August 6, 2007 No. 507 GT No. 0015306 registration number 13121 dated October 17 .2008 for the implementation of work related to the use of information constituting state secrets, issued by the Department

FSB of Russia according to Chelyabinsk region and Magnitogorsk, valid until December 29, 2010

We conducted an audit of the personnel of Grand Tour LLC from 07/15/2008 to 05/01/2010. inclusive. Personnel audit is based on:

Form No. 4 – “Information on the number, wages and movement of workers”;

Constituent documents;

Decisions on appointment;

Staffing table;

Internal labor regulations, provisions on personal

Orders;

Work books;

Applications provided for by regulatory legal acts.

Responsibility for the preparation and submission of said documentation lies with the management of Audit LLC. Our responsibility is to express an opinion, based on the audit, on the reliability of these reports in all material respects and the compliance of the procedure for maintaining documentation with the legislation of the Chelyabinsk region.

We conducted an audit in accordance with:

Federal Law “On Auditing Activities” dated 08/07/01;

Federal rules (standards) of auditing;

Decree of the Government of the Russian Federation dated September 23, 2002. No. 696;

Additions to the Federal Rules (Standards) of Auditing;

Decree of the Government of the Russian Federation dated July 4, 2003. No. 405.

The audit was planned and performed to obtain reasonable assurance that all documentation provided is free from material misstatement. The audit was carried out (indicated on a sample basis) and included the study of evidence confirming the meaning and disclosure in personnel documentation of information about the financial and economic activities of Grand Tour LLC, an assessment of the principles and methods of maintaining personnel records, the procedure for filling out personnel documentation, identification and analysis significant estimated values ​​used by Grand Tour LLC.

We believe that the audit provided provides sufficient grounds for expressing an audit opinion on reliability in all

significant relations between the personnel documentation of Grand Tour LLC and the compliance of its business transactions with the legislation of the Russian Federation.

In our opinion, the personnel documentation of Grand Tour LLC reliably reflects in all material respects its position as of May 1, 2010. and results of personnel activities for 2008-2010. inclusive.

The head of the audit organization or auditor - individual entrepreneur: director, Sokolova E.V.

Head of the audit _______________ Sokolova E.V.

2.8 Written audit report

Audit report.

· The core of the company is its head - the director; he bears the main burden of managing the company.

· Manager overload internal problems inevitably leads to insufficient work with the external situation.

· Management is carried out spontaneously, without a well-developed management system and organizational structure.

· Employees do not have a clear understanding of their area of ​​responsibility and authority, so they rely on management.

· Employees have a low level of motivation, therefore, with an overall low workload, they establish emotional relationships.

· As a result, we can note a high level of cohesion in its negative aspect (mutual responsibility).

Based on the results of the diagnostic and analytical work carried out, we can formulate the following recommendations:

In the field of management:

· The director delegates some of the management functions to middle managers.

· Introduce a clear delineation of the spheres of authority and responsibility for each employee, recorded in the job description.

· Encourage employee initiative and provide them with opportunities to implement it, while defining a level of responsibility.

· Increase the level of employment of employees by involving them in active work with the client.

In the field of staff motivation:

· Increase the overall level of motivation.

· Build a new remuneration system based on the personal contribution of each employee to the company’s performance, taking into account data from monitoring the labor market in Magnitogorsk. It is recommended to seek professional help.

1. Use non-material incentives, namely opportunities for career and professional growth.

2. Use a system of indirect material incentives (bonuses, social package).

Learning activities:

1. Training an accountant in professional knowledge.

2. Training of sales consultant active work with the client.

3. It is possible to train the manager in the basics of management, delegation and strategic planning.

Carry out a number of individual corrective measures based on recommendations for each employee and a conclusion on the state of the personnel of Grand Tour LLC.

Auditor Sokolova E.V.

CONCLUSION

The result of a personnel audit is a large amount of reliable information that allows you to form a clear idea of ​​the state of personnel in the organization, namely, information on employees’ perception of the work of their colleagues, intra-group processes of the team, problems that arise among personnel in the process of performing their work. Based on these data, both a system of corrective measures and a strategy for developing the company’s human resources can be formed. In addition, conducting the survey procedure itself, especially in terms of proposing a list of changes in the organization of the organization’s work, increases, as experience shows, the motivation of staff to work, increasing the involvement of employees in the processes of company management.

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