Organization as an object of personnel audit and controlling. Personnel controlling: essence, functions, tasks

1. The essence and basis of controlling and personnel audit

Personnel audit and controlling as a new direction of activity in the personnel management system. Personnel controlling: essence, tasks, functions, types and main stages. Strategic and operational controlling. Subjects and objects of controlling and personnel audit. Control critical points (CCP): concept, requirements for CCP. Control system in real and ahead of time. Proactive controlling and feedback in personnel management. Management accounting as the basis for personnel controlling. Audit as a function of personnel controlling, the basis for optimizing personnel management. Interrelation of controlling, auditing and personnel monitoring.

2. Personnel audit as a form of diagnostic research

General concept of audit. The concept, purpose and objectives of personnel audit. Connection with well-known concepts: analysis, consulting, auditing, audit, control. Classification of types of audit. Areas of personnel audit and their content. Stages of the audit. Diagnostics of work with personnel. Audit levels: strategic, linear, functional. Comprehensive, situational and operational personnel audit. Social and labor monitoring. Analysis methods and basic tools for conducting personnel audit. Personnel audit algorithm, diagnostic model, database. Auditor's report and its structure.

3. Budgeting in the personnel management system.

Budgeting as a personnel controlling tool. The purpose and objectives of budgeting in the personnel management system. Approaches to budgeting. The relationship between planning and budgeting. Technology of personnel planning and budgeting of personnel costs. Staff budget structure. Deviation of actual indicators from planned: methods of analysis. Stages of budgeting for personnel management

4. Personnel cost audit

Personnel costs: concept, structure, classification. Fixed and variable costs, direct and indirect costs, cost groups according to the degree of their regulation, centers of responsibility in personnel controlling. Personnel costs are the most important labor indicator, the basis for the formation of all labor indicators. Personnel cost audit: audit scheme, key analysis indicators. Analysis of personnel costs, maintenance, indicators. Audit of vocational training costs. Absolute and relative indicators, their use to assess the effectiveness of the training and vocational training system. Cost audit by HR functions. Audit of the costs of the operation of the personnel management service.

5. Labor potential audit

Labor potential concept. Compliance of labor potential with the actual level of its use and production requirements. Labor potential structure. Analysis methods and key indicators. Assessment of the cost of labor potential. Determination of the profitability of using the personnel of the enterprise. Factor models of changes in profit per employee

6. Personnel audit based on the analysis of labor indicators

Audit of the number of personnel and analysis of the movement of personnel: significance, goals, objectives; analysis of planning and headcount analysis, classification of headcount planning types; analysis of the organization's staffing, indicators; movement of personnel at the enterprise: external and internal; external movement of personnel (staff turnover, key indicators, and its impact on the economic state of the enterprise); intra-production mobility, key indicators; analysis of the economic consequences of changes in the number of personnel.

Socio-demographic characteristics (age, sex, length of service, education, health, marital status), their content; the meaning, goals and objectives of the analysis of socio-demographic characteristics; using the results of the analysis for the formation of personnel policy and optimal labor potential.

Audit of the qualitative characteristics of personnel: significance, goals and objectives; assessment of the professional and qualification composition of workers, deviations, improvement of quality characteristics; assessment of the professional and qualification composition of specialists and employees, the main approaches, indicators.

Audit of working time as an assessment of the use of the organization's labor potential. The value of the analysis of working time in increasing the efficiency of the enterprise and the use of labor potential, the goals and objectives of the audit. The concept of working time as an important economic category. Quantitative and qualitative characteristics of working time. The structure of the working time of the enterprise. Indicators of the use of working time and the method of their calculation, the integral coefficient of the fund of working time, factor analysis, conclusions. Loss of working time as the main source of reserves for improving its use. Losses and reserves of working time. Regulated non-reserve-forming losses of working time. Unregulated reserve-forming losses of working time. The impact of reducing the loss of working time on increasing the intensity and intensity of labor. Characteristics of the loss of working time, the main indicators.

Labor productivity audit, meaning, goals and objectives; factor analysis; analysis of the labor intensity of products (standard, planned, actual, specific), the main indicators of the analysis; analysis of the impact of the use of working time on labor productivity; analysis of the impact of the structure of personnel on labor productivity.

Audit of labor rationing based on the methodology for analyzing labor indicators. Goals and objectives of the analysis, the procedure for carrying out this work, directions of analysis. Analysis of the state of the regulatory framework of the enterprise, standards and norms, rules for the production of work, requirements and restrictions. The degree of coverage of work by labor rationing, indicators used in the analysis. Analysis of the quality of labor standards, indicators, their use. Analysis of the organization of work on labor rationing, the procedure for revising the norms, the scope of revising the norms, drawing up analytical tables, proposals for improving labor rationing (the main directions for improving the rationing, justification of proposals).

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

• compliance of the organization's personnel potential with its goals and development strategy;
• compliance of the activities of personnel and structural units of the organization's management with the existing regulatory and legal framework;
• the effectiveness of the personnel management system from the point of view of solving the problems facing the personnel of the organization, its management, individual structural divisions;
• causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce the negative impact.

In the practice of managing an organization, personnel audit is, on the one hand, a way of observation, like a financial or accounting audit, and on the other, a management tool that allows you to solve a particular problem arising in the field of labor relations.

Through personnel audit, it becomes possible to modify the state of the organization's personnel management system in accordance with the organization's policy and the impact of the external operating environment (Fig. 7.1).

The general scheme of personnel audit is shown in Fig. 7.2.

Let's consider in more detail its individual elements.

The main purpose of personnel audit is improving the personnel management system and, on this basis, increasing the efficiency of using the personnel potential and human potential of the organization.

Sub-objectives of personnel audit include:

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

Rice. 7.1. Scheme for the inclusion of personnel audit in the organization's management system

• improving the image and increasing the importance (authority) of the personnel management service within the organization.

Personnel audit object are various aspects of using the human resources of the organization and personnel management in general.

Personnel audit subject both external experts (external audit) and employees (divisions) of the organization can act when they are temporarily isolated from the production process and excluded from organizational subordination (internal audit).

1. Purpose of personnel audit:

improving the personnel management system and, on this basis, increasing the efficiency of using the personnel potential and human capital of the organization

• 5. Main directions:
  • audit of human resources;
  • audit of functions and functional division of labor in the personnel management system;
  • audit of the organizational structure of the personnel management system;
  • audit of the effectiveness of personnel management

• 6. Levels of personnel audit:
  • strategic
  • (senior management level);
  • functional (level of personnel management service);
  • linear (linear guidance level)
• 2. Tasks of personnel audit:
  • determining the compliance of the HR strategy and HR policy with the strategy and development goals of the organization;
  • improving the personnel management system and determining the prospects for its development;
  • identification of the measure of compliance of the desired and actual state of human resources in the context of the strategic objectives of the organization;
  • identification of problems in the field of personnel management that impede the effective development of the organization;
  • improvement of methods and technologies of personnel management;
  • establishing the compliance of personnel management activities with legal requirements;
  • improving 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 importance (authority) of the personnel management service within the organization
• 8. Personnel audit methods:

organizational and statistical;

socio-psychological;

economic;

complex

• 7. Principles of personnel audit:
  • complexity; multidimensional ^;
  • efficiency; consistency;
  • prospects; adaptability (flexibility);
  • parallelism

Personnel audit technology

3. Object of personnel audit:

various aspects of using the personnel potential of the organization and personnel management in general

4. Subject of personnel audit:

external experts (external audit) or employees (divisions) of the organization when they are temporarily isolated from the production process and excluded from organizational subordination (internal audit)

• 9. Provision:
  • informational;
  • regulatory and legal;
  • regulatory
• 10. Results of personnel audit:

an audit report on the state of the personnel management system and the organization's human capital, as well as a set of recommendations for improving the personnel management system and increasing the efficiency of using the organization's human capital and human capital

Rice. 7.2. General scheme of personnel audit in the organization

Based on the definition of personnel audit, internal audit is presented to us as a part of external audit, on the basis that internal audit is carried out by the internal forces of the organization and can only perform certain elements of analysis, since when conducting a personnel audit, the main criterion is independence.

are presented in Figure 7.3.

Table 7.1 is an example of defining specific tasks of personnel audit in an organization in the context of the selected areas.

Ludit of personnel is carried out at the levels: top management of the organization, personnel management service, line management. The content of each level is shown in Fig. 7.4.

In specialized literature as basic principles of personnel audit the following are distinguished: 1) ethics of behavior; 2) independence; 3) professionalism.

Table 7.1

Determination of specific organizational tasks of personnel audit

The end of the table. 7.1

• 1. Ethics of behavior. In addition to the requirements of human ethics, auditors should adhere to the following requirements of professional ethics:
  • fulfillment of their duties;
  • taking into account the interests of society;
  • honesty;
  • objectivity and independence;
  • proper attention;
  • volume and types of services.
• 2. Independence. In the theory and practice of audit, independence is, first of all, objectivity and honesty of judgment. Public recognition of the professional status of auditors is based on the recognition of their independence, which ensures the effectiveness of the audit. The auditor must be able to assess any situation, speak the truth and offer honest and objective advice on what the client should do, without thinking about how this might affect his own interests.

Audit independence is ensured through:

• financial independence, which means that the auditor professionally performs his work with a pre-agreed decent pay;
• administrative independence, implying independence of the auditor from the client's administrative decisions and disobedience to the latter;
• ------------------ (

HR audit:

• payroll of employees; ,
• staffing level |

composition as a whole and by levels I

management, including I

staffing 1

technological process;

Educational and

professional qualification level |

staff; I

• staff structure; I
• use of working time; 1
• staff turnover and absenteeism, labor force movements, movements within the organization;
• social aspects of labor |

activities; |

Sanitary and hygienic, I

industrial and household 1

• managerial, innovative potential of the organization's personnel;
• socio-psychological |

the state of the organization's personnel |

Main directions of personnel audit

..і ________ 1_7Г_і

Audit of functions of the personnel management system:

• personnel planning and marketing;
• personnel recruitment and accounting management;
• labor relations management;
• ensuring normal working conditions;
• personnel development management;
• motivation management

and staff incentives;

• social development management;
• development of the organizational structure of management;
• legal support of the personnel management service;
• information support of the personnel management service

Audit of the organizational structure and functional division of labor in the personnel management system:

• activities of specialized functional units for personnel management;
• top management activities;
• activities of line managers;
• activities of collegial bodies:
  • - attestation commission;
  • - bodies of public activity;
• interaction between specialized units involved in personnel management;
• interactions between leaders of different levels

Audit of the effectiveness of personnel management:

Personnel and

personnel Management; ,

Actually economic |

efficiency; |

Staffing grades I

staffing; 1

Satisfaction 1

workers;

Indirect indicators,

efficiency:,

• - staff turnover; |
• - labor productivity; I
• - product quality, etc. I

Rice. 7.3. Main directions of personnel audit

Rice. 7.4.

• political independence, implying the inability to influence the auditor's decisions using political power, connections and similar methods of influence;
• emotional independence, which presupposes the preservation of the alienation of the auditor, regardless of the feelings that he may have towards representatives of the client organization.
• 3. Professionalism. The auditor should have the skills of communicating with people and sharing experience, identifying and solving problems related to the activity being assessed, finding the necessary information, performing analysis and synthesis, planning changes, developing proposals for improving work, overcoming resistance to changes, helping to master better methods. Auditors are able to recognize general trends and common causes of problems, help in finding the right solution, constantly follow the literature on the problems of the assessed activity, including developments carried out in universities and scientific institutes, have a broad view of the problems under study in their relationship with the problem of the organization. Also in the auditing standards approved by Russian legislation, there are principles such as honesty, objectivity, confidentiality, professional behavior.

These principles are general for both personnel audit and audit activity in general. Among the special principles of personnel auditing are the principles of complexity, efficiency, perspective, multidimensionality, consistency, adaptability (flexibility), parallelism.

Personnel audit methods can be divided into four groups:

• 1) organizational and statistical, involving the verification of documentation and reporting, analysis of labor indicators, indicating the effectiveness of the organization and its personnel;
• 2) socio-psychological, consisting in conducting independent sociological surveys, questionnaires, individual and collective conversations, interviewing employees of various levels and categories;
• 3) economic, allowing, by comparing the economic and social indicators of the organization's activities with legislatively established norms and standards or with the average or best indicators in the industry, to assess the competitiveness of the organization in the labor market, the effectiveness of the functioning of personnel management services, the effectiveness of the personnel audit itself;
• 4) complex, allowing to comprehensively examine and analyze the state of the personnel management system, develop and economically substantiate recommendations for its improvement:

Complex methods of personnel audit include:

• the method of system analysis, which serves as a methodological means of a systematic approach to solving problems of improving the personnel management system, focuses on the disclosure of the personnel management system as a whole and its constituent components - goals, functions, organizational structure, personnel, technical means of management, information, methods of people management, management technologies, management decisions;
• a decomposition method that allows you to break down complex phenomena into simpler ones;
• a comparison method that allows you to compare the existing personnel management system with a similar system of an advanced organization, the normative state or the state in the past, taking into account the homogeneity;
• the dynamic method, which is used in the study of quantitative indicators characterizing the personnel management system, provides for the location of data in a dynamic series and the exclusion of random deviations from it, reflecting stable trends;
• an expert-analytical method for improving personnel management, based on the involvement of highly qualified personnel management specialists, management personnel of the organization in the improvement process to identify the main directions for improving personnel management, assessing the analysis results and identifying the causes of deficiencies. It does not always have high accuracy and objectivity due to the fact that experts do not have uniform assessment criteria. The method is effective for multi-step examination;
• a normative method that provides for the use of standards systems that determine the composition and content of personnel management functions, the number of employees by function, the type of organizational structure, criteria for constructing the structure of the management apparatus of the organization as a whole and the personnel management system (control rate, degree of centralization of functions, number of management steps , links, size of divisions, the order of subordination and interrelation of divisions), division and cooperation of labor of managers and specialists of personnel management of the organization;
• the method of correlation-regression analysis, which establishes linear relationships and connections between parameters (the number of personnel and factors influencing it);
• method of functional cost analysis, i.e. a method of technical and economic research of the functions of the organization's management personnel, aimed at finding reserves for reducing management costs and achieving the best production and commercial results based on the choice of effective management methods. This method allows you to choose the option of building a personnel management system or performing one or another personnel management function that requires the lowest costs and is the most effective in terms of final results, to determine unnecessary or duplicate management functions, functions that for one reason or another are not performed, the degree centralization and decentralization of personnel management functions. A necessary component of personnel audit is informational, legal and regulatory support of personnel audit.

Information Support personnel audit is designed to provide information in the field of personnel management, which has the following characteristics:

• information content. It should have a qualitative aspect (concepts and criteria used) and a quantitative dimension (used units of measurement, measurement accuracy);
• the level of detail of the information. Determined by the goals and objectives of the auditors;
• time characteristics of information. The investigated period of time should be long enough to be able to objectively assess the investigated problem, the investigated periods of time should be comparable;
• completeness of coverage. Depending on the goals of the personnel audit, all information can be collected throughout the organization that is relevant to the problem under study, or only some of its elements in the context of individual products, groups of employees, departments, processes.

Table 7.2 provides data characterizing the content of audit information.

To facilitate the search for audit information, its sources are divided into groups (Figure 7.5).

In fact, information can be obtained in three forms:

1) records- it is data in a form suitable for reading or transformation. These include documents, reports, public

Table 7.2

Characteristics of audit information in the field of personnel management

tion, computer files, films, magnetic tapes, drawings, photographs, graphics, etc .;

• 2) events and conditions - these are observable actions and their attendant circumstances;
• 3) memory is all the information stored in the memory of people working in the organization, associated with it or simply who

Sources of information

• - reporting of the department of labor and wages
• - financial statements
• - balance of labor resources
• - description of work and specifications - job instructions
• - employment contracts
• - data on the costs of hiring, firing, training, etc.
• - documents of the personnel management service
• - questionnaires and tests of candidates for vacant positions
• - acts of inspections
• - explanatory notes, minutes, letters, statements, reprimands, complaints from employees

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