HR audit (types and rates). HR audit on the example of an organization Companies providing personnel audit services

Maintaining personnel records is a must for any company and involves the development of many documents. All personnel documents must be in perfect order, in this case the company is not afraid of the risks associated with violation labor legislation such as government inspections, fines, suspension of operations, disqualification, labor disputes with employees. But not all employers pay due attention to the correctness of the HR administration and quality personnel documents as a result of which there is a mess in the documents. A personnel audit will help to identify errors in the maintenance of personnel records and to put documents in order.

Personnel audit is a procedure for assessing the personnel workflow system that has developed in the conduct of personnel records, including checking the availability of all mandatory personnel documents and an examination of personnel documentation for compliance with current legislation Russian Federation, in order to minimize the risks of penalties associated with inspections of compliance with labor legislation, as well as the risks of labor disputes and employee complaints.

HR audit must be carried out in the following cases:

with the upcoming state audit;
when changing HR specialist;
with the threat of checking after the dismissal of the offended employee (non-payment of wages, bonuses on time, dismissal at the initiative of the employer);
when changing the management of the company;
when legislation changes.

Personnel audit can be carried out independently or entrusted to it to be carried out by a third-party organization. There are specialized companies that conduct a personnel audit, they will check and write a detailed report, which will indicate errors and violations, as well as recommendations for their elimination. But their services are expensive, so not all executives agree to turn to such companies.

In this case, conducting an audit of personnel documentation on your own will help. To do this, you need to issue an order on the audit, determine its goals and deadlines, and also register the persons who will conduct the personnel audit.

After the issuance of the order, it is necessary to determine the stages of the personnel audit. From the definition of a personnel audit, it follows that the first stage is to check the availability of all mandatory personnel documents, and the second is an examination for compliance of personnel documents with current legislation. Let's take a closer look at each stage of the personnel audit.

Checking the availability of mandatory personnel documents

The employer is responsible for the absence of mandatory personnel documents determined by the labor legislation of the Russian Federation, therefore, when conducting a personnel audit, the first step is to determine the list of such documents and check their availability in the company.

Mandatory HR documents can be divided into two groups:

documents that are mandatory for all companies, regardless of the organizational and legal form and field of activity;
documents that become mandatory under certain conditions.

The first group includes documents, the binding of which is spelled out in labor legislation, for example, local regulations, which are developed by each employer independently and which reflect the working conditions in this particular organization. A list of all documents that belong to this group is given in table 1.

Table 1 Personnel documents required for all employers


Internal rules work schedule	Art. 189, 190 of the Labor Code of the Russian Federation
Personal data protection regulation	clause 8 of Art. 86 of the Labor Code of the Russian Federation
Labor protection instruction	Art. 212 of the Labor Code of the Russian Federation
Regulation on remuneration	Art. 135 of the Labor Code of the Russian Federation
Vacation schedule	Art. 123 of the Labor Code of the Russian Federation
Staffing table	Art. 57 of the Labor Code of the Russian Federation
Time sheet	Art. 91, 99 of the Labor Code of the Russian Federation
Orders for the main activity	Instructions for filling out the T-3 form of the Resolution of the State Statistics Committee of December 25, 1998 No. 132 "On approval of unified forms of primary accounting documentation for the accounting of trade operations", paragraph 45 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 "On work books", etc. ...
Book of accounting for the movement of work books and inserts in them
Receipt and expense book for accounting forms of work books and inserts in them	p. 40, 41 of the Decree of the Government of the Russian Federation dated 04.16.2003, No. 225 "On work books"
Occupational safety briefing register	clause 2.1.3 of the Resolution of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation of 12.02.2003 No. 1 "On approval of the Procedure for training in labor protection and testing knowledge of labor protection requirements for employees of organizations"
Control Event Log	h. 8 art. sixteen Federal law dated 26.12.2008 No. 294-FZ "On the protection of rights legal entities and individual entrepreneurs when exercising state control (supervision) and municipal control "
Labor contract	Art. 56, 57, 67 of the Labor Code of the Russian Federation
Employment history	Art. 65, 66 of the Labor Code of the Russian Federation
Personal card	Clause 12 of the Decree of the Government of the Russian Federation of 04.16.2003, No. 225 "On work books"
Orders for personnel	Art. 62, 68, 84.1, etc.
Employee statements	Art. 80, 127, 128, 255 of the Labor Code of the Russian Federation, etc.

The second group includes documents that become mandatory if available certain conditions, which may be due to the specifics of the organization or if these documents are referenced in employment contract, local regulation or other documents. The list of such documents is given in Table 2.

Table 2 Documents that may become mandatory under certain conditions

Document	Conditions under which a document becomes mandatory
Job descriptions
Bonus regulations	If the system of material incentives is not prescribed in an employment contract, collective agreement, regulation on wages or internal labor regulations
List of positions of employees with irregular working hours	If the organization has such a mode of operation
Shift schedule	If the organization has introduced shift work
Non-disclosure of commercial secrets	If the employee's compliance with commercial secrets is enshrined in the employment contract
Collective agreement	If an agreement has been reached between the employees and the employer
Collective agreement material responsibility	If the organization carries out work in accordance with the List of works, during the performance of which full collective (brigade) material liability may be introduced
Full individual liability agreement	If the organization employs employees - financially responsible persons

Also, employers can approve other local regulations, the mandatory presence of which is not enshrined in labor legislation, but they can significantly help in work, for example, provisions on departments, personnel, certification, etc.

The final step of the first stage of a personnel audit is a reconciliation of documents - which documents are there and which ones need to be developed. For convenience, the reconciliation results can be summarized in a table (table 3)

Table 3 Reconciliation of documents

Examination of documents

After we have identified the list of mandatory documents, checked their availability, it is necessary to check the correctness of their execution, as well as their compliance with legal requirements.

Thus, on this stage the content of personnel documents is checked. Check all the documents that the company has.

When reviewing local regulations, it is necessary to check that they do not worsen the position of employees in comparison with labor laws and disclose the working conditions of the company. All employees must be familiarized with local regulations against signature. When checking local regulations, it is necessary to use the relevant articles of the Labor Code of the Russian Federation.

Each employee must sign a consent to the processing and transfer of his personal data, if, at his request, certificates are issued to the employee, then for each certificate the employee must write a written consent to transfer his personal data to a third party.

In the vacation schedule, not only planned vacations should be indicated, but notes should also be made on actual vacations, on vacation transfers. Employees must be notified in writing of the start date of the vacation two weeks in advance.

The organization must be up-to-date staffing table, which is approved by the order, if changes are made to the staffing table, then orders must be issued to amend the staffing table.

Time sheets should be for each month, the timesheets should display information about all employees (about vacations, sick leaves, absenteeism, etc.).

Looking through the administrative documents, it is necessary to check that orders for personnel are kept separate from orders for main activities. If the company does not use unified forms of documents, but has developed and uses its own forms, then these forms of documents must be approved by order of the head of the company.

When auditing work books, it is necessary to check the existence of an order for the main activity on the appointment of a person responsible for maintaining work books. Everything work books must be registered in the book of accounting for the movement of work books and inserts in them, all books must be available and all entries must be made in them (receptions, translations, awards), inserts must be sewn into work books. The employer must purchase the forms of work books and inserts himself and fix them in the income and expense book for recording the forms of work books and inserts in them. Forms of work books and inserts must be kept in the accounting department, which maintains an income and expense book, the transfer of forms to the personnel department is carried out on the basis of service notes or applications of the person responsible for maintaining work books. New work books and inserts are issued to employees on the basis of their applications.

Labor contracts must be concluded with each employee, the content of the labor contract must comply with Article 57 of the Labor Code of the Russian Federation, that is, the labor contract must at least contain the information and conditions provided for by this article.

Pay attention to the correctness of filling in the personal cards of employees, they must contain up-to-date data, cards must be for each employee. The personal card must contain codes and the employee must be familiarized with all the information about admission and transfers against signature.

All personnel journals must be numbered, stitched and sealed and signed by the head of the company, and the book for recording the movement of work books and inserts in them and an income and expense book for accounting for forms of work books and inserts in them are sealed or sealed with a wax seal.

Registration of the results of personnel audit

Based on the results of the personnel audit, the persons who conducted the audit draw up a report on the results of the audit. The HR audit report displays the identified errors and measures necessary to eliminate these errors, draws conclusions about the state of HR records and the risks that the company faces.

The report can be divided into two sections.

In the first block, write down the results of the audit of mandatory personnel documents for the company (local regulations, orders for core activities, staffing, vacation schedule, etc.).

In the second block, write down the results of checking documents on the case of each employee (employment contract, personal card, familiarization with local regulations, work book).

Practical example:

Based on the results of the personnel audit that we conducted at the client of our company, certain violations of personnel records and risk situations were identified:

There are no mandatory local regulations.
There are no documents on the staffing table.
No vacation schedule.
There are no timesheets.
There are no mandatory personnel logs.
There are no orders for the main activity of personnel records.
There are no orders for personnel.
There are no personal employee cards.
There are no documents on familiarization with local regulations.
There is no consent to the processing and transfer of personal data.
There are no properly executed job descriptions for employees, although the employment contract refers to job descriptions.
The responsible persons of the Company have not been verified for disqualification.
Errors were made in the content of labor contracts, such as: there are no passport data of the employee and the employer's TIN, there is no condition for compulsory insurance of employees, the frequency and dates of payment of wages are not specified, and the date of commencement of work is not indicated.
Employees' work books are not maintained correctly, namely: many work books do not contain entries on admission, transfers, entries in books are incorrectly entered.

To eliminate these violations, we wrote a detailed report on the results of the personnel audit and gave instructions for correcting each violation. As a result, the client quickly put the documents in order, following detailed recommendations.

There is no doubt that HR audit is the most important tool for reducing the risks associated with violations of HR records. Many managers believe that a personnel audit is an unnecessary and expensive procedure for anyone, but this is an erroneous opinion, since conducting a personnel audit will help determine the real state of affairs, identify violations and errors. Private changes in labor legislation, the complexity of its correct application, more frequent inspections of employers by labor inspection and other regulatory authorities, toughening of liability for violation labor rights employees indicate the need for a personnel audit. Personnel audit can be carried out on its own, and this article described the procedure for its conduct.

As part of this type of work, the main local regulations of the company are checked (internal labor regulations, regulations on remuneration, regulations on the protection of personal data of employees, local acts on labor protection, availability of labor contracts, etc.) and their application.

Price - from 40,000 rubles

Verification based on a sample of personnel documents. The basis and size of the sample are determined based on the analysis of the client's problem. On average, to get acquainted with the organization's personnel records and identify weak points verification of personnel documents related to 20% of employees holding different positions (from an “ordinary” employee to a manager) is carried out. However, a specific sample size is always determined in interaction with the client, depending on his needs.

Examples of situations where a sample audit can be carried out:

It is necessary to check personnel documents related to the "high risk zone", that is, the area of the organization's activities where violations most often occur. Such areas can be identified after a preliminary conversation. professional auditor with the client.
Examples of high-risk areas: registration of labor relations, including with foreign citizens; formalizing relations with financially responsible employees; the procedure for settlements with employees, etc.
The organization's local regulations are analyzed.
The application of local acts to the selected employees is checked.
Other personnel documents are checked in relation to one employee or several employees (at the request of the employer), such as: employment contracts, T-2 cards, work books, personnel orders, timesheets, etc.
Other situations when the organization's need is to check a separate segment of personnel records.

Price - from RUB 95,000

It involves a comprehensive check of all personnel documents of the organization in full, as well as the system of organizing personnel documents in general. As a result, the auditors get a complete picture of the organization's personnel records and give detailed recommendations for optimizing personnel records and eliminating identified violations.

In particular, the following documents are checked during a full audit:

Local regulations (internal labor regulations, regulations on remuneration, regulations on the protection of personal data of employees, local regulations on labor protection, availability of employment contracts, etc.).
Employment contracts, work books, staffing, job descriptions, personal cards of employees and other documents to be issued in relation to employees.
Personnel orders (orders) (on the admission of an employee, on the transfer of an employee, on the termination of an employment contract, on a business trip and others), as well as grounds for orders (statements, memoranda, other documents).
Material liability agreements.
Journals and registration books.
Other personnel documents.

In the course of a full personnel audit, not only the fact of the availability of personnel documents and compliance with the rules for their preparation is checked, but also proper familiarization of workers with mandatory documents, compliance rules for storing and recording documents and others issues of compliance with labor laws.

Price - from RUB 95,000(depends on the number of staff of the company that ordered the service).

As the practice of conducting internal audit of personnel documents in many organizations shows, such a procedure is necessary, since the state of affairs for employers is rarely completely ideal. The article will help employees of HR services and lawyers to substantiate the risks that may arise in case of violation of the instructions and prohibitions established by the norms of the labor legislation of the Russian Federation.

In the Russian Federation, there are no regulatory legal acts governing the procedure for conducting an internal personnel audit (as opposed to an accounting audit). In this regard, it is necessary to deal with some questions:

What is internal HR audit?

This is a set of measures, including diagnostics of the legal and clerical correctness of the execution of local regulations (LNA) and personnel documents of the employer, providing recommendations and, if necessary, performing work to eliminate errors in personnel documents.

What is the purpose of an internal HR audit?

The purpose of the event is to improve activities personnel service and minimization of possible risks for the employer. Monitoring the risks to which the employer may be exposed during the process of passing the audit from the outside government agencies and / or resolution of arising labor disputes with employees - one of the critical aspects internal personnel audit.

When is an internal HR audit carried out?

When changing the employee responsible for maintaining personnel records management (hereinafter - KDP): dismissal, transfer to another position / to another division.
Upon receipt of an order from the labor inspectorate for an upcoming scheduled inspection.
If there is a threat of verification after the dismissal of the offended employee: non-payment or untimely payment of wages, bonuses, dismissal at the initiative of the employer, etc. In this case, it is recommended to conduct an unscheduled personnel audit.

NOTE

An internal personnel audit can be carried out without waiting for the orders of the supervisory authority on the upcoming scheduled audit. After the New Year holidays, a consolidated plan of inspections for a year is posted on the website of the Prosecutor General's Office of the Russian Federation or the prosecutor's office of the corresponding constituent entity of the Russian Federation, and a plan for inspections of subjects is posted on the website of the State Labor Inspectorate. This information will allow you to find out if the organization / individual entrepreneur is subject to verification, and to prepare for it in advance.

What types of internal HR audit are there?

Full (for all areas of the control room).
Selective.

Selective audit checks:

separate sections of the control room;
or documents for individual employees;
or all aspects of HR work using a representative sample of documents.

What is the optimal time frame for an internal HR audit?

The answer depends on what kind of audit the employer wants to conduct: full or selective.

It is advisable to conduct an internal personnel audit over the past three years, since, as practice shows, the tax inspectorate, the FSS of Russia, and the PFR have been checking the employer over the last three years of their activities.

Optimal timing complete internal personnel audit is from 7 to 14 working days; selective- from 5 to 7 working days. This includes the time when the audit report is drawn up and submitted to the employer.

NOTE

Incorrectly executed documents on personnel can subsequently become the reason for bringing the employer to an administrative fine.

What should the employer do after receiving the verification report?

In case of revealing numerous errors from the employee responsible for the control room, it is necessary to find out why they were allowed and whether the employee understands what consequences this can lead to. The employer must make one of the following decisions:

send an employee of the personnel department to study;
give a chance to correct mistakes and, for a certain time, control whether he does not allow new ones;
transfer to another job;
part with an employee.

Who Should Conduct an Internal HR Audit?

For regular conducting an internal personnel audit, a special unit can be created or you can entrust this work to an on-staff lawyer (only if he specializes on labor legislation, and is not primarily engaged in economic contractual activities). If the employer decides on the creation of an internal control service for the purpose of regularly conducting an internal personnel audit, it is necessary to develop appropriate documents: regulations, orders, etc.

One-time personnel audits are carried out either by a new official accepting cases, or with the involvement of external specialists.

You can conclude an agreement for the provision of services with a specialist or with an organization specializing in personnel audit.

Internal personnel audit should be carried out by a person with experience in the personnel sector and experience in passing inspections by regulatory authorities, preferably with a legal education.

How to start conducting an internal HR audit?

It is necessary to check the availability (absence) of LNA at the employer and their compliance regulatory requirements... Any employer, regardless of the organizational and legal form and form of ownership, must have a LNA.

RISKS ARISING IN THE ABSENCE OF THOSE OR OTHER LNA

Regulation on remuneration

This document is not required by the employer's LNA. To calculate wages, it is enough to have labor contracts with employees and the corresponding orders (on hiring, transferring to another job, etc.).

However, Art. 135 of the Labor Code of the Russian Federation established a requirement according to which the wage systems of a given employer are established either by collective agreements, agreements, or LNA.

Consequently, the remuneration system (even such a simple one as a purely salary one) should appear in the collective agreement or in the LNA: PVTP (in the section "Remuneration of workers") or an independent Regulation (when the remuneration system is more complex).

In the presence of bonus wage system The regulation on remuneration and bonuses for employees is a document that regulates:

principles of the formation of the remuneration system;
the procedure for calculating monetary remuneration for labor;
criteria and procedure for assessing labor.

Speaking about the remuneration of workers, you should pay attention to pay slips.

The form of this document must be approved by each employer without fail.

Extract from the Labor Code of the Russian Federation

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer is obliged to notify each employee in writing:

1) on the constituent parts of the wages due to him for the relevant period;

2) on the amount of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and on the grounds for the deductions made;

4) about the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations.

The procedure for issuing pay slips to employees is not legally established. V Labor Code RF does not explicitly say whether the employee must sign for their receipt. However, without written evidence of the issuance of pay slips to employees, it will be difficult for the employer to prove the fulfillment of the obligation.

In the absence or non-issuance of a pay slip to an employee (as well as the absence of an order to approve the pay slip form), the employer may be held administratively liable under Art. 5.27 of the Administrative Code of the Russian Federation.

FOR YOUR INFORMATION

The task of the person in charge of HR administration is to be able not only to correctly draw up documents on personnel, but also to develop LNA in accordance with labor legislation.

Staffing table

In the case of measures to reduce the number and / or staff of employees, as well as when considering individual disputes between an employee and an employer in the event of dismissal of employees under paragraph 2 of Part 1 of Art. 81 of the Labor Code of the Russian Federation, one of the main documents is the staffing table - old (before the events) and new (changed).

The staffing table is used to formalize the structure, staffing and staffing of the employer, it must contain a list of employee positions (Articles 15, 57 of the Labor Code of the Russian Federation). May contain a list of structural divisions, professions of workers, information on the number staff units and the size of salaries, tariff rates and allowances. Changes to the staffing table are made by order of the head of the organization or a person authorized by him.

Arbitrage practice

The employee went to court with a claim against the employer to recognize the reduction procedure as illegal, to collect wages for the time of the forced absence from work and to compensate for moral damage. In support of the claim, she pointed out that the staff reduction was fictitious. The court examined the orders of the employer on changes in the staffing table and came to the conclusion that the reduction procedure and, accordingly, the order to amend the staffing table was illegal. Comparative analysis of the staffing and job duties employees of the abolished and created subdivisions showed that the functional component of the specified subdivision has not changed, but only its name has changed. Labor functions the plaintiffs remained the same. Taking into account the foregoing, the court agreed with the employee's arguments that the layoff procedure was formal in nature, and declared the downsizing procedure in the part concerning the plaintiff illegal. In favor of the employee, the unpaid wage and compensation for non-pecuniary damage.

Decision of the Leninsky District Court of Smolensk dated 23.05.2012 in case No. 2-984 / 12

Regulation on the protection of personal data of employees

Each employer must have documents regulating the procedure for processing personal data, even if its staff consists of three employees.

During 2011, Roskomnadzor conducted 1,743 inspections, of which 954 were scheduled and 789 were unscheduled. In the field of personal data, the following violations of the law were most common:

failure by the operator to take measures to ensure the safety of personal data and exclude unauthorized access to them;
processing of personal data in cases not provided by law, without the consent of the subjects;
inconsistency of the information specified in the notification on the processing of personal data, the actual activity.

Internal labor regulations

Mandatory LNA. Part 3 of Art. 189 of the Labor Code of the Russian Federation, according to which the work schedule is determined by the rules of the internal work schedule. Hence, lack of PVTP will be seen as violation of labor laws and the employer can be held administratively liable under Art. 5.27 of the Administrative Code of the Russian Federation.

HR documentation audit

It is not a mandatory procedure, but an increasing number of companies are conducting such an audit. This is due to the tightening of inspections by the labor inspectorate and a change in the rules for imposing penalties on an enterprise in case of violations. The amount of fines has increased, so now protocols are issued for each employee.

employment of foreign workers. Registration of documents in this area, in addition to the State Information Service, may also be of interest to the FMS;
conclusion of material liability agreements with employees;
usage probationary period during employment and its control;
the use of different operating modes;
work of employees in excess of the established working hours.

During the check, the auditor must not only check the existing documents for errors, but also assess whether the provided package is complete or additional documents are required. For example, the presence of local regulations for the enterprise.

Audit stages:

Setting goals and objectives. The check can be complex, when all sites are checked, or thematic. At this stage, it is determined by what forces it will be carried out (internal or external), as well as the dates and timing of the audit. If carried out internal control, responsible persons should be appointed by order.
Preparation of the necessary documents.
Study and analysis of documents. All identified errors are recorded.

After the audit is over, the auditor gives a written opinion on its results, the system for keeping personnel records at the enterprise and its compliance with the law are assessed. The conclusion should contain the following information:

information about the documents that were the subject of the check;
list of violations with comments. The auditor should refer to regulations that have been violated;
company risks;
recommendations for eliminating errors.

HR - consulting is a wider list of activities and affects all areas related to people. The purpose of the audit is to develop tools personnel policy that will allow you to effectively manage personnel in accordance with the company's strategy. In the course of such an audit, in addition to the audit of personnel records, the following issues are considered:

analysis of the organization's need for personnel;
staff recruitment;
personnel assessment;
personnel training and development;
analysis of the remuneration system;
staff motivation;
analysis corporate culture;
assessment of the psychological situation in the team.

The company resorts to personnel consulting in the following cases:

It is required to develop separate directions in the field of personnel management (development of a system of motivation, training, etc.);
Improvement of the current personnel policy;
Organization of personnel records and other areas of personnel policy from scratch.

During the audit, the expert analyzes the current personnel management system. The job descriptions of employees of the personnel department are studied, and the motivation of personnel management is determined. As a result of the audit, the auditor identifies the human resource potential of the enterprise and proposes measures to optimize human resource management technologies.

HR audit takes place in two stages. At the first stage, the topics and tasks of verification are determined, the motives that prompted the company's management to seek help from specialists are clarified. At the same stage, the current personnel policy is studied, and a consulting program is drawn up.

At the next stage, interaction with employees of the organization takes place to achieve the set goals. Three spheres are created:

Development. Employees are trained in effective problem-solving techniques;
Support. Conditions are created for successful learning staff;
Anchoring. The transition of an artificially created process to a self-regulating one.

In their work, auditors use different methods, the most effective of which are:

Coaching... Specialists undergo professional training under the guidance of an expert. The essence of the method is that conditions are created for the student in which he independently finds the best solution assigned tasks.
NLP... The technique involves modeling situations that will affect a person through his emotional mood. This technology can only be used by a certified expert.
Social studies... The auditor conducts a survey (oral or written) of employees. In the course of a conversation or questioning, the motivation of people, their readiness for change, the basic principles by which they are guided in life are found out.
Creation of a new structure of business processes... The expert is developing a model for the new structure. In the course of work, current processes are optimized and new requirements are determined.

HR audit is an important tool in the development of a company. A well-structured personnel policy is able to improve teamwork, increase labor productivity, reduce the time spent on searching and recruiting employees, and reduce labor costs.

Ask any expert, consultant, specialist or HR manager: "What is HR Audit" ... and you will hear many opinions on this matter. You will be faced with both a narrow interpretation (for example, that this is an audit of personnel workflow), a functional interpretation (for example, that this is an audit of human resources, but simply the assessment of personnel for certain competencies, criteria, etc.), and systemic we understand, which we also adhere to. This is what our article will be about.

HR audit (CA) is comprehensive assessment human resources (HR) and systems for working with them for their compliance with the goals and strategy of the company, as well as identifying the reasons (with an assessment of their impact and significance) of problems in the functioning of the company, with subsequent recommendations for bringing the human resource management system and / or human resources in accordance with the needs of the business. The subject of CA is all the components of the human resource management system (see Fig.)

Underhuman resource management (HRM) is understood as a specialized area of activity in the company's management system, in which personnel is considered as strategic resource company, which must be formed, developed and maintained in order to achieve the strategic goals of the company.

It is advisable to conduct a personnel audit if necessary:

analyze the feasibility of investing in the HRM system and personnel
analyze the compliance of the HRM system with the business / company strategy, compare the actual state of the HRM system with the required / ideal state
get an expert assessment, an “outside perspective” on the HRM system
get an assessment of problem areas and recommendations for their resolution, improve the HRM system
assess the effectiveness of the use of PD
assess the effectiveness of the HRM service and the qualifications of its employees
to compare with competitors (evaluate the advantages and disadvantages)

What a personnel audit consists of:

1. Analysis of the human resource management system (HRM system)

Objective: To assess the HRM system for compliance with the business strategy and the needs of the organization.

audit of HRM system goals - identification of the required characteristics / parameters of human resources, assessment of their compliance with business goals.
HRM strategy - assessment of the chosen strategy (if it exists and has a common understanding), its coordination with the company's strategy, the conditions of external and internal environment as well as having an implementation plan and cost analysis.
HRM policy - identifying the principles (accepted constraints) of working with HR and assessing their compliance with HRM strategy and the needs of the company.
HRM functions / technologies / procedures - identification of actions and methods carried out to transform HR in accordance with the goals, strategy and policy of HRM, their regulation. Identification of specific algorithms (operations) carried out for the implementation of functions and implementation of HRM technologies, assessment of their compliance. It also defines performance standards and performance indicators.
HRM subjects - determination of departments / positions that are involved in the implementation of HRM system processes

2. Analysis of available human resources

Purpose: assessing the compliance of the structure, quantity and quality of HR with the development needs of the organization, identifying quantitative indicators CR estimates

analysis of the structure of personnel - identification of categories, groups of human resources and determination of the relationship between them (including the assessment of standards of manageability and number): absolute and relative indicators
analysis of the qualification structure for the identified categories and groups - identification of the professional, educational structure of personnel and the level of knowledge of employees
analysis of the level of satisfaction / motivation of personnel - determination of the level of satisfaction of employees with the organization and working conditions, the management system, assessment of their merits and the level of remuneration.
analysis of personnel costs, labor indicators and performance indicators for the purpose of comparative analysis across the industry and within the company, as well as defining internal standards and assessing the impact of all these indicators on the company's performance
assessment of personnel - for knowledge of functions, procedure for performing procedures, compliance with norms and rules, compliance with standards, as well as compliance with qualifications and skills of complexity of work performed, assessment of development potential.

3. Analysis of the distribution of functions of the HRM system, responsibility for achieving goals and compliance with the standards of the HRM system

Objective: To analyze the distribution of HRM functions and procedures between line services and HRM service

analysis organizational structure HRM services
defining and reviewing HRM functions / procedures
identification and analysis of HRM functions / procedures implemented by line departments
analysis of technologies and assessment of the effectiveness of implementation (including costs) of HRM functions and procedures
assessment of the effectiveness of the HRM service and the qualifications of the service staff

The main criterion for evaluating the effectiveness of introducing improvements in the work of personnel and improving the management system of the company is to improve the quality of work and increase the productivity of employees in order to increase the return on investment (profit).

It is advisable to consider the analysis of the HRM system at 3 levels :

1. corporate standards work with personnel;

2. industry standards for work with personnel;

3. cross-sectoral standards of work with personnel;

Improving the HRM system is possible through:

1.Studying HRM practice in company divisions (different business divisions) in order to identify the most effective approaches to work with personnel and disseminate best practices (implementation of corporate standards )

2.comparative analysis of the practice of working with personnel with competitors (comparison with industry standards )

Studying the practice of working with personnel in competing companies is necessary to analyze the company's competitiveness in the labor market (competitors can offer more attractive working conditions, have higher standards of work with personnel and thereby attract better resources, as well as limit the client company's ability to attract and retention of the staff it needs).

An analysis of Russian practice has shown that so far there are no uniform standards for working with personnel in the industries. To clarify the practice of working with personnel, it is necessary to conduct additional research. First of all, it is necessary to study the working conditions that competitors offer to potential employees (for example, through Salary Survey)

3.analysis and comparison with the best world / cross-sectoral standards of work with personnel and organization of the HRM system to improve the efficiency of management as a whole (comparison with cross-sectoral standards and well-established HRM practices )

The presented three levels of analysis of the HRM system represent the "breadth" of HR audit, are separate tasks to improve the HRM system and represent the logical levels of HR audit.

Among the methods of carrying out the CA can be distinguished:

p / p	Components of the spacecraft	Methods
	analysis of the human resource management system
	audit of HRM system objectives	§ interviewing and / or interviewing top officials of the company, directors and key employees § analysis of the block of target indicators in the corporate business plan (section "human resources") for alignment with the goals of the higher order
	HRM strategy audit	§ analysis of documents on HRM strategy and the company, as well as the work plan with personnel for the current period § analysis of the budget for personnel costs and implementation of HRM functions
	HRM policy audit	§ interviewing and / or questioning the top officials of the company, the head of the personnel department and directors of departments § analysis of documents on the personnel policy of the company
	audit of HRM functions / technologies / procedures	§ interviewing and / or questioning the head and HR specialists, as well as heads of line services § analysis of the Regulations on the company and divisions § analysis of the preschool educational institution (management documentation support) § analysis of regulations describing HRM functions (on recruitment, assessment / certification, remuneration, training, etc.) § analysis of instructions, technological maps, forms describing the process of implementing functions § modeling of HRM system § analysis of indicators characterizing the effectiveness of the performance of functions and procedures
2	analysis of human resources
	analysis of the personnel structure / qualification structure	§ interviews with the head and HR specialists § analysis of the personnel statistics of the company § analysis of the personnel structure
	analysis of the level of satisfaction / motivation of personnel	§ survey (possibly selective to reduce the cost of conducting) § analysis of discipline indicators § analysis of fluidity and its causes § analysis of documents and materials of previous personnel assessments
	analysis of personnel costs, labor metrics and performance metrics	§ analysis of indicators labor standards § analysis of performance indicators § analysis of cost items and determination of economic efficiency § comparative analysis indicators by division
	personel assessment	§ Conducting an assessment of the work by the "mystery shopping" method § method of expert assessment § 360 assessment method 0 § assessment by simulating work situations
3	analysis of the distribution of HRM system function, responsibility for achieving goals and compliance with HRM system standards
	analysis of the organizational structure / functions and procedures of the HR department	§ interviews with the head of HR and key specialists § conducting a survey (by function) § analysis of regulations describing the activities of the HRM service § analysis of regulations describing work with personnel (on hiring, adaptation, assessment / certification, remuneration, training, etc.): provisions, instructions, technical cards
	identification of HRM functions and procedures that are implemented by line departments	§ interviews with heads of departments § analysis of regulations describing work with personnel (on hiring, adaptation, assessment / certification, remuneration, training, etc.): provisions, instructions, technological maps § survey, filling out forms for the implementation of procedures and "supplier" - "client"
	assessment of the effectiveness of the implementation of HRM functions and procedures and the effectiveness of the HRM service	§ assessment of indicators characterizing the implementation of procedures and their comparison by departments § assessment of the cost of performing functions and their comparison by departments § assessment of indicators characterizing the effectiveness of the HRM service

It is possible to estimate the costs of carrying out each block after determining / evaluating the availability and availability. necessary information as well as the required depth and accuracy of the HR audit. Previously it will be possibledefine after the initial meetings with the heads of the company and divisions, who will help to determine the quantity, volume of documentation regulating the work with the personnel of the documentation, the depth of the required analysis and the necessary methods of personnel audit.

It is possible to conduct a personnel audit according to two different schemes:

1.Complete audit of HRM system

2.pre-audit of HRM system

1. Full audit of HRM system

The HRM system must be audited at 3 levels: intra-company, industry, cross-industry / global standards in order to assess the company's possibilities for applying HR practices used by the best divisions within the company, the best companies in the industry, as well as those practices that are the most effective tools HRM in world practice.

analysis existing information about the HRM system, personnel and subjects (divisions) that implement the functions of the system. It takes place in the form of orientation meetings with leaders who are responsible for the formation and implementation of the HRM system
identification of sources and methods for collecting the necessary missing information
analysis of the information received on the components and levels of personnel audit
preparation of a report on the results of a personnel audit, which will contain Full description HRM system, its compliance with the business / strategy of the company, the compliance of human resources with the needs of the company, the degree of implementation of the necessary functions and the assessment of the effectiveness of the HRM system. In the final part, there will be conclusions and recommendations for improving and transforming the HRM system, highlighting the priority of the proposed activities.

In this case, the savings of the company can be achieved by limiting the number of departments under study, highlighting the most priority areas for research, from the point of view of the company's management, areas of work with personnel, as well as by using, if possible, indirect methods of collecting information (survey, questionnaire, analysis documents).

After the assessment, selection of information sources and methods of conducting a personnel audit, a detailed program of planned actions is prepared (what? For what? When? Duration? Alternative methods? Cost?), After which the personnel audit begins.

After each individual stage in the implementation of the HR audit program and assessment of the information received, a decision is made on the sufficiency of the information received to make the necessary management decisions and, accordingly, on the feasibility of continuing the HR audit program.

2. Pre-audit of HRM system

With the aim of overall assessment the need to conduct and minimize the cost of work on personnel audit, it is proposed to conduct a preliminary analysis of the state of HR and test the hypothesis that “in the best divisions, the most efficiently built personnel management system and the best resources” (the system of work with personnel can exist and function, but at the same time it cannot be formalized, do not have common standards and, accordingly, differ from department to department.) , and, accordingly, vice versa.

In fact, an analysis will be carried out on the second component of the proposed HR audit model at the necessary and sufficient level to make a decision on the advisability of a deeper analysis and assessment of the existing HRM system (this, in turn, will also allow avoiding duplication of work in case of transition to the scheme of "full audit of the HRM system" )- current assessment employees.

In this case, the general logic of work will be as follows:

analysis of personnel statistics
express analysis of existing personnel documentation
collection of information on the practice of working with personnel in the department

In order to minimize the cost of work, it is possible to assess the effectiveness of the work of departments ( economic efficiency, labor productivity), their ranking and determination of the minimum required number of units in each of the categories: "best", "average", "worst". This will save time and money.

analysis of the information received
preparation of a report on the revealed dependence / regularity between the efficiency of the unit and the quality of human resources / practice of working with personnel
analysis of the system of work with personnel in the selected divisions (in case of revealing a clear pattern between the quality of HR / practice of working with personnel and the efficiency of the division as a whole) and determination of differences in technologies of working with personnel between divisions
if necessary, assessing the work (effectiveness and productivity) of employees, as well as assessing the qualifications and quality of their performance of the necessary functions.
preparation of a report on the best practices of working with personnel identified in the best departments; conclusions and recommendations regarding their implementation in the work of other divisions of the company, as well as ways to further improve the implementation of these HR practices

if necessary, preparing a report on problem areas in work with personnel, possible ways to solve them, determining priority areas for personnel and organizational work and the need for a deeper analysis of the HRM system