HR audit - what is it? Audit of personnel records management, audit of KDP - tariffs and prices Internal personnel audit

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

In the Russian Federation, there are no regulatory legal acts regulating 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 an internal HR audit?

This is a set of measures that includes diagnosing the legal and clerical correctness of drawing up local regulations (LNA) and the employer's personnel documents, 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 the activities of the personnel service and minimize the possible risks of the employer. Monitoring the risks that an employer may be exposed to in the process of undergoing an audit by government agencies and/or resolving emerging labor disputes with employees is one of the most important aspects of an internal HR 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 unit.
Upon receipt of an order from the labor inspectorate on the upcoming scheduled inspection.
If there is a threat of verification after the dismissal of the offended employee: non-payment or late 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 instructions from the supervisory authority on the upcoming scheduled inspection. After the New Year holidays, a summary plan of inspections for the 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 of 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 falls under the test and prepare for it in advance.

What types of internal HR audit exist?

Full (for all areas of the KDP).
Selective.

During a selective audit, the following are checked:

separate sections of the KDP;
or documents on individual employees;
or all aspects of HR with 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 Pension Fund of the Russian Federation check the employer for the last three years of their activities.

The optimal timing complete internal personnel audit is from 7 to 14 working days; selective- 5 to 7 business days. This includes the time at which the inspection report was compiled and submitted to the employer.

NOTE

Incorrectly executed documents on personnel can subsequently cause the employer to be subject to an administrative fine.

What should be the actions of the employer after receiving the inspection report?

If numerous errors are found in the employee responsible for the KDP, it is necessary to find out why they were made and whether the employee understands what consequences this can lead to. The employer must make one of the following decisions:

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

Who should conduct an internal HR audit?

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

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

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

An internal HR audit should be carried out by a person with experience in the HR field and experience in passing inspections by regulatory authorities, preferably with a legal education.

How to start an internal HR audit?

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

RISKS ARISING IN THE ABSENCE OF ANY LNA

Regulations on wages

This document is not mandatory for the LNA of the employer. To calculate wages, it is enough to have employment contracts with employees and relevant orders (on hiring, transferring to another job, etc.).

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

Consequently, the remuneration system (even as simple as a purely salary one) should appear in the collective agreement either in the LNA: PWTR (in the section “Remuneration of employees”) or an independent Regulation (when the remuneration system is more complex).

In the presence of bonus pay system The regulation on remuneration and bonuses for employees is a document regulating:

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

When it comes to remuneration of employees, attention should be paid 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 must notify each employee in writing of:

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

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

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

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

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

The procedure for issuing pay slips to employees is not established by law. The Labor Code of the Russian Federation does not directly 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 the employee (as well as the absence of an order approving the form of the pay slip), the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

FOR YOUR INFORMATION

The task of the person responsible for maintaining personnel records management is to be able not only to correctly draw up documents on personnel, but also to develop LNA in accordance with labor legislation.

staffing

In the event of carrying out 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 clause 2, part 1, art. 81 of the Labor Code of the Russian Federation, one of the main documents is the staffing table - the old (before events) and the new (modified).

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

Arbitrage practice

The employee filed a lawsuit against the employer to recognize the reduction procedure as illegal, to recover wages for the time of forced absenteeism and compensation for non-pecuniary damage. In support of the claim, she pointed out the imaginary reduction of staff. The court examined the employer's orders to change the staffing table and concluded that the reduction procedure and, accordingly, the order to amend the staffing table were illegal. A comparative analysis of the staffing and job responsibilities of the employees of the abolished and created divisions showed that the functional component of the specified division has not changed, but only its name has changed. The labor functions of the plaintiff remained the same. In view of the foregoing, the court agreed with the arguments of the employee that the reduction procedure was of a formal nature, and recognized the reduction procedure in terms of the plaintiff as illegal. In favor of the employee, underpaid wages and compensation for non-pecuniary damage were recovered.

Decision of the Leninsky District Court of Smolensk dated May 23, 2012 in case No. 2-984/12

Regulation on the protection of personal data of employees

Every employer must have documents regulating the processing of personal data, even if his 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 for by law, without the consent of the subjects;
discrepancy between the information specified in the notice on the processing of personal data and 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 labor schedule is determined by the internal labor regulations. Consequently, lack of PWTR will be treated as labor law violation and the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Other documents

Vacation schedule. According to ch. 1 and 2 Art. 123 of the Labor Code of the Russian Federation, the order in which paid vacations are granted is determined annually in accordance with the vacation schedule approved by the employer; vacation schedule obligatory for both the employer and the employee.

shift schedule. If the employer has introduced a shift mode of work, then the shift schedule without fail must be available (Article 103 of the Labor Code of the Russian Federation).

Time sheet. The obligation of the employer to keep records of the time actually worked by each employee is indicated in Part 4 of Art. 91 of the Labor Code of the Russian Federation. The actual time worked by employees is recorded in the time sheet.

Regulations on sending employees on a business trip (or the relevant section in the PVTR). It would seem that all issues are regulated by the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (as amended on July 29, 2015) and a number of other by-laws regulating business trips.

However, according to Part 4 of Art. 168 of the Labor Code of the Russian Federation, all non-state employers are required to have a collective agreement or LNA regulating the procedure and amount of reimbursement of expenses associated with business trips.

Compensation for expenses that employees incur during a business trip can be accepted as an organization's expenses, in accordance with the Tax Code of the Russian Federation, only if this is indicated in a collective agreement or LNA. If information about what relates to the expenses of the organization (for example, taxi fare from home to the airport, from the airport to the destination) is not reflected in the travel LNA or in the collective agreement, these amounts are reimbursed from net profit organizations .

The employer must have the appropriate LNA approved if the work is of a traveling nature or is performed on a rotational basis. For example: Regulations on traveling nature of work And Regulations on the rotational method. In the employment contract with the employee, information about the nature of the work is also reflected.

NOTE

If the employer uses local forms of primary accounting documentation, the developed forms of documents must be approved by the order of the employer and contain the details reflected in Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" (as amended on 04.11.2014).

"Personnel service and personnel management of the enterprise", 2007, N 9

Internal HR audit

In the last year, there has been a significant interest in conducting regular audits of their own personnel records from both government organizations and private companies. This is due to a number of factors. First, the government's increased attention to the sphere of documenting labor relations between employers and employees. Scheduled and unscheduled inspections of the State Labor Inspectorate have become commonplace for many personnel services. Secondly, increasing the legal literacy of employees and their desire to defend their own rights in courts makes HR managers pay attention to maintaining the necessary documentation. It is known that the courts first of all pay attention to the formal side of the case, that is, they carefully check not only the fact of the existence of documents, but also the correctness of their content and execution. Thirdly, if the company has a good and efficient human resources service operating within the framework of the law, this is a positive signal for potential candidates and for the company's employees, which, ultimately, helps to increase the company's brand as an employer in the labor market.

The concept of internal personnel audit

Internal personnel audit is an activity regulated by local regulations and carried out within the audited entity by a special unit (internal personnel audit service) for an independent objective verification of the company's personnel service.

It is no coincidence that this definition focuses on two important points: the independence of internal auditors and their objectivity. It seems fundamental that internal auditors should be independent of the HR department of the company and its head that they check. Only then will they be able to freely express their opinion.

In fact, the independence of the internal personnel audit service is determined by the level of its subordination in the company. It can exist as a department or department within the HR service and report directly to the HR director or have the status of an independent unit reporting directly to the first person of the company. The independence of internal auditors cannot be ensured in a situation where the internal HR audit unit is subordinate to the head of the HR department (HR department, etc.).

Objectivity refers to the impartial intellectual honesty of the internal auditor, his ability to defend his opinion, independent of the opinion of superiors, and the ability to avoid conflict situations. The objectivity of the internal auditor should not be influenced by his prejudices, or by other persons, or by pressure from management.

The number of employees in this service varies and largely depends on the size of the company. In small companies of up to 500 people, one specialist can be responsible for internal personnel audit (in this case, the service as such is not created). In medium-sized companies of up to 3,000 people, three to five people may be involved in internal audit. In large companies with an extensive network of branches, there can be up to 10 people in the HR audit service.

The purpose and objectives of the internal personnel audit

The purpose of the audit is a specific task, the solution of which is aimed at the activity of the internal auditor. The purpose of internal personnel audit in each case is different. It depends on the size of the company, its organizational structure and may change depending on the requirements of the management. It should be recognized that in the vast majority of Russian companies, internal HR audit units are aimed at serving the needs of HR management. Firstly, they are subordinate to the HR director of the company, secondly, they work according to the plan approved by him, and, thirdly, they present the information received during the audit directly to the head of the personnel service. The latter, in turn, often perceives internal audit as an audit aimed at determining the professional suitability of personnel officers. This approach raises reasonable doubts.

It seems that the goal of an internal HR audit should ultimately be to improve the performance of the HR department and minimize the company's possible risks associated with incorrect HR documentation. Monitoring the risks that a company may be exposed to in the process of undergoing an audit by government authorities and/or resolving emerging labor disputes with employees is one of the most important aspects of an internal HR audit. The internal personnel audit service should strive not only to find errors in already created documents, but, first of all, to prevent them. To do this, it should, among other things, provide the necessary assistance to personnel officers, advising them at the stage of development and creation of personnel documentation on issues that arise for them. This is one of its fundamental differences from external auditors.

Based on the above goal, the following tasks can be assigned to the internal personnel audit service:

1. Verification and assessment of compliance with the law by personnel officers when preparing personnel documentation.

2. Assessment of the compliance of the actions of personnel officers with established rules and procedures.

3. Evaluation of the effectiveness of the work of the personnel service and the company's personnel document management system.

5. Providing the necessary information to the management and owners of the company on issues of interest to them.

Creation of an internal personnel audit service,

definition of its structure

It is best to start the process of creating an internal personnel audit service by defining its purpose and objectives. It is advisable already at the first stage to seriously approach the formalization of the activities of this service and develop a set of documents regulating its activities:

Regulations on the service of internal personnel audit;

Job descriptions of service employees;

Instructions on the procedure for conducting an internal personnel audit.

The Regulation on the Internal HR Audit Service is the most important document regulating the work of this structural unit. The regulation is built in accordance with the requirements of the Unified System of Organizational and Administrative Documentation and includes the following sections:

1. General Provisions.

This section contains a general description of the internal personnel audit service, its structure, subordination, a list of documents that guide the unit in its activities.

2. Goals and objectives.

This section contains a list of the main goals and objectives of the internal personnel audit service.

3. Functions.

The main functions of the unit follow from the goals and objectives set out in the previous section of the regulation.

4. Rights and obligations.

This section contains a list of the rights and obligations of the internal HR audit service within the company, necessary for the successful performance of its tasks and functions. The same section indicates the responsibility that both the unit as a whole and its head bear for non-use of rights and failure to fulfill obligations.

5. Leadership.

This section reveals the procedure for appointing and dismissing the head of the internal personnel audit service, provides requirements for the level of his qualifications, lists his rights and duties, etc.

6. Relationships.

A very important section, which includes a detailed description of the process of internal interaction of the internal HR audit service with other structural divisions of the company, primarily with the company's personnel department and the company's legal department: on what issues, in what cases and in what order is this interaction carried out; if the interaction of employees of the service with external organizations is expected (for example, participation in inspections conducted by the labor inspectorate, etc.), then this process is also described in this section.

7. Organization of work.

This section describes the main points concerning the organization of its work. This section should also contain information on how the service will be reorganized, if necessary.

8. Final provisions.

The section determines the procedure for the entry into force of the provision, as well as the procedure for making changes and additions to it.

The job descriptions of service employees consist of the following typical sections:

1. General Provisions.

This section should include the following information:

Full name of the position, given in accordance with the staffing table;

To whom does the employee report?

The procedure for appointment to a position and dismissal from it (hiring and dismissal - for ordinary employees);

The procedure for substitution in case of temporary absence of an employee (including the procedure for receiving and transferring cases);

Features of the organization of work, if any (irregular working hours, flexible hours, etc.). If this information is specified in the employment contract, this item may be absent;

List of regulatory, methodological and other documents that guide the employee holding this position;

Qualification requirements (level of education, work experience).

2. Functions.

The section contains a list of the main activities of the employee in accordance with the activities of the internal personnel audit service.

3. Job responsibilities.

This section lists in detail the types of work that provide the functions indicated in the previous section; the nature of the actions performed is also described ("organizes", "provides", "prepares", "examines", "manages", etc.).

This section fixes the powers of an employee of the internal personnel audit service, ensuring the fulfillment of the functions and duties assigned to him.

5. Responsibility.

6. Relationships (connections by position).

The section describes how and with whom the employee interacts in all areas of his activity: from whom he receives information, in what form and within what time frame; what information, in what form, in what time frame and to whom he provides and other issues of information relations of an employee with structural divisions and other employees of the company, as well as (if necessary) with third-party organizations. This section can be arranged in tabular form as the most visual.

The instruction on the procedure for conducting an internal HR audit describes in detail the technology for conducting an internal audit (see below), and the appendix to it provides standard samples of working and reporting documents of internal auditors.

The structure of the internal HR audit service largely depends on the position of the company's management (or the management of the HR service), i.e. on what tasks it sets for this unit and how correctly it understands its role in the company.

In most companies, the internal HR audit service is centralized, i.e. the division responsible for personnel audit is located in the central office of the company. The advantage of such a structure is the independence of service employees from the heads of regional branches and representative offices of the company and their personnel departments. However, it is also possible to build a service as a decentralized structure. In this case, the central unit takes over the development of a unified audit technology and training in this technology, and the audit itself is carried out by internal auditors in the field. This option attracts with the ability to quickly conduct unscheduled audits, but this structure raises serious doubts about the independence and objectivity of local auditors.

Main areas of work and planning of personnel audit

The main areas of work of the internal personnel audit service are as follows:

Checking the compliance of the activities of personnel officers with the requirements of current legislation;

Assessment of the completeness of the composition of personnel documentation;

Evaluation of the system of registration of personnel documentation;

Assessment of the system for storing personnel documentation;

Assessment of the system for preparing cases for archival storage;

Evaluation of the software used to create personnel documentation;

Audit of local regulations;

Audit of employment contracts and civil law contracts with employees;

Audit of liability agreements;

Audit of job descriptions;

Audit of orders on personnel;

Audit of documentation on labor protection;

Audit of the procedure for maintaining work books;

Other areas relevant to the company (for example, audit of documentation for certain categories of employees, audit of documentation for training and certification of employees, etc.).

In all of the above areas, the internal personnel audit service can conduct both scheduled and unscheduled inspections. Scheduled checks are organized by the head of the service in accordance with the plan approved by the higher head. The work plan of the internal HR audit service contains a list of topics for planned audits with an indication of the period for their implementation and is developed for a year. Unscheduled inspections are carried out in the event of a change in the head of the HR department (or its regional branch) at the initiative of the company's management or its HR director, upon receipt of a signal about the illegal actions of HR employees and / or violation of internal rules, instructions, regulations.

Technology of internal personnel audit

The organization of internal audits is as follows:

1. The head of the internal HR audit service approves the audit program. The program determines the scope of the audit, the audit period, the composition of the audit team, the planned work and audit procedures that will be carried out during the audit.

2. The company's management issues an order to conduct an internal personnel audit indicating the topic of a future audit (see example 1), which is brought to the attention of the head of the personnel service (and the heads of its regional divisions, if any). The management of the personnel service, within the time specified in the order, is obliged to prepare and provide the auditors with all the necessary personnel documentation, as well as other information that is necessary for the audit.

3. The audit team analyzes the content of the submitted documents. Before the start of the audit, all members of the audit team are given special checklists with control questions that are being audited. And if necessary, they meet with employees of the personnel service, receive the necessary clarifications from them.

They record this information in working documents, the form of which is approved in the instructions on the procedure for conducting an internal personnel audit. Violations and inconsistencies identified as a result of the audit are recorded in special protocols of inconsistencies, which also record possible measures to correct and prevent such situations in the future.

Limited

responsibility "Ice"

(LLC Ice)

N------

On conducting a personnel audit

In order to improve the activities of the personnel department and minimize the possible risks of Ice LLC associated with improper maintenance of personnel records,

I order:

1. Carry out an internal personnel audit on the topic "Execution of labor contracts and civil law contracts with employees" from September 9 to 15, 2007.

2. To appoint S.V. Biryukov, Deputy Head of the Internal HR Audit Service, as the head of the audit team.

3. Include the following employees in the audit team:

information security engineer Simakov A.V.

legal adviser Efremov K.A.

E.P. Vetrov, Leading Specialist in HR Document Management

5. To impose control over the execution of this order on the head of the internal personnel audit service V. V. Rumynina.

General Director Kiripov V.P. Kiripov

Familiarized with the order:

Biryukov S.V. Biryukov

Simakov A.V. Simakov

Efremov K.A. Efremov

Romanian V.V. Romanian

4. Based on the results of the audit, the audit team within 7 days draws up a report describing the state of affairs, identified problem areas and possible risks, as well as containing recommendations for solving these problems and minimizing risks.

Before submitting the report to the management, it is discussed by the head of the audit team with the audited personnel officers. The purpose of the discussion is to make sure that the content of the report is understandable to employees and they are ready to implement the recommendations proposed by the auditors or can justify the reasons for the impossibility of implementing them.

5. The report is submitted to the company's management, which approves the recommendations of the auditors and makes decisions that contribute to the implementation of these recommendations.

Typical problems of the internal audit service

There are a number of typical problems that internal auditors have to face in carrying out their activities:

1. Incomplete/untimely presentation of information by the auditees, their unconstructive position in the process of internal audit.

If HR officers are sure that an internal HR audit is carried out solely to find errors in their work, that their knowledge and experience are questioned by management, and the results of the audit will affect their status in the company, such a reaction is inevitable. Any verification - both external and internal - is limited by certain deadlines. Understanding this, personnel officers seek to complicate the work of internal auditors, implement the strategy of their information blockade: for various reasons and under various pretexts, they are not provided with the necessary documents.

Therefore, it is necessary, firstly, to inform the auditees about the objectives of the audit, to focus on the benefits that can be brought by the recommendations of internal auditors to improve the work of the personnel service.

Secondly, it is of great importance that a company has a corporate culture that recognizes the “right to make mistakes” for employees, the understanding that mistakes are inevitable even in the work of the best specialists. Only in this case it is possible to ensure the readiness of personnel officers to cooperate with internal auditors.

Thirdly, in the internal documents of the company regulating the procedure for conducting a personnel audit, one should clearly fix the obligation of employees of the audited departments to provide the auditors with all the requested information in full within the time specified in their request. On the other hand, these documents should provide for the obligation of internal auditors to coordinate with the auditees the terms of their work and the procedure for interaction during the upcoming audit.

2. Insufficient time budget for the audit.

Internal audit must be properly planned. As a rule, the head of the internal audit service draws up a plan of audits for the coming year, indicating the timing of their conduct by months. However, if there are frequent requests from HR/HR management or situations that require unscheduled reviews, the time originally allotted for a scheduled review may change significantly. In this case, it is important to be flexible in the preparation and correction of work plans for inspections, as well as to provide in advance the necessary time reserve in them in case of such requests.

3. Unpreparedness of individual leaders to perceive information about the true state of affairs.

The first persons of the HR service/HR department are not always ready to implement the recommendations proposed by the auditors and make decisions based on the results of the audit. Therefore, already at the first stage of creating an internal personnel audit service, it is necessary to describe the procedure for implementing the recommendations of internal auditors made by them based on the results of the audit.

It is also advisable to fix in the internal documents of the company the responsibility of the head of the audited unit for analyzing the audit results and taking corrective / preventive actions based on the report and recommendations provided by internal auditors.

4. Lack of independence of the personnel audit service.

As already mentioned, in the vast majority of Russian companies, the internal HR audit service is either subordinate to the HR director of the company, or even exists as a structural unit within the HR service and reports to its head. Such dependence of internal auditors on the direct management of the audited personnel officers directly affects their objectivity: a dependent internal auditor will not be able to be objective. Yes, and personnel officers in this case tend to perceive internal auditors as direct representatives of their management and do not seek to build effective working relationships with them.

Who are internal auditors?

An internal auditor is a person who has the competence to conduct an internal personnel audit and has the appropriate authority to conduct an audit.

Despite the fact that internal HR audit units have been actively created in many companies over the past three years, there is currently a shortage of highly qualified specialists capable of working effectively in such services.

As a rule, when creating a department / department of internal personnel audit in a company, employees who were previously involved in maintaining personnel document management in the company are transferred to it. Practice, however, shows that specialists who have "grown up" within the company and are involved in its internal problems do not always show proper objectivity and impartiality in evaluating the work of former colleagues. On the other hand, which is very important, it is they who are more focused on providing former colleagues with the necessary assistance and advice. These employees can also be quite effective in carrying out the personnel audit procedure for a branch of the company (or its other regional division).

It seems optimal to form a "mixed" division of internal personnel audit, both from former employees of the personnel service, and by attracting employees from the market, primarily from consulting or law firms providing personnel consulting services.

Ideally, the HR audit service should include lawyers, HR professionals, and information security professionals.

Below is an approximate list of formalized requirements for the competence and personal qualities of a candidate for the position of head of the company's internal HR audit service, as well as his rights and obligations.

Head of Internal HR Audit Service:

requirements for the position and qualifications of the employee

1. Demographic requirements:

Age: up to 55 years;

Gender: male / female.

2. Education requirements:

Higher education, legal or in the field of documentation management;

Additional education in the field of personnel management and / or information technology is desirable.

3. Professional experience:

At least 3 years of experience in the Human Resources/HR department of a company with a developed branch network, or similar experience in a consulting or law firm;

Experience in setting up / reorganizing the HR document management system in the company, experience in developing and implementing an internal HR audit methodology;

Team leadership experience.

4. Professional knowledge, skills and abilities:

Excellent knowledge of labor law and regulations in the field of personnel workflow, documentation support for management and information protection;

Experienced PC user;

Knowledge of the main specialized personnel programs.

5. Personal qualities:

Communication skills, the ability to establish personal contacts;

Objectivity and purposefulness;

High efficiency;

Responsibility;

Ability to work with a large amount of information;

Ability to defend one's own opinion with reason.

Conduct an internal audit of the work of the personnel service and its regional divisions;

Request from the head and employees of the personnel department the necessary information and documents;

Participate in audits;

To exercise control over the implementation of the necessary corrective actions and the implementation of the recommendations made as a result of the audit;

Evaluate reports prepared by internal auditors based on the results of audits and make decisions on appeals against the actions of internal auditors;

Participate in the development of regulatory documents regulating the activities of the internal personnel audit service;

Take part in the analysis of disputable and conflict situations arising in the course of the company's operation, including disputes with the State Labor Inspectorate;

Submit proposals to the management of the company to improve the activities of the internal personnel audit service.

7. Responsibilities:

Plan and organize the work of the internal personnel audit service;

Develop a methodology for conducting internal audits of the HR document management system;

Form working groups to conduct audits;

Collaborate with the management of the audited departments.

8. Responsibility:

For the implementation of the plan for internal personnel audit;

For organizing and conducting unscheduled inspections;

For the reliability and objectivity of the information contained in the reports and recommendations of the service;

For the organization of checks on the implementation of the necessary corrective measures and the implementation of the recommendations made as a result of the audit.

These requirements can be finalized by the personnel service, taking into account the specifics of the company and the range of tasks facing the internal personnel audit service.

Russian labor legislation has changed frequently lately, and internal auditors should be aware of all changes that are relevant to the company's activities. Therefore, it is necessary to provide them with the possibility of continuous professional development. It is advisable not only to entrust the internal audit service with the function of tracking all changes, but also to oblige its employees to bring information about them to the personnel department of the company, to conduct training activities for them.

External or internal HR audit?

HR audit is becoming a popular service, for which leading Russian and Western consulting companies are involved. The HR audit conducted by external consultants allows you to move away from established views, habits and assessments, helps you compare the work of the company's HR department with the work of similar services of competing companies, and also receive independent recommendations to improve the efficiency of the HR document management system.

On the other hand, external consultants do not always have enough time to check the implementation of the internal procedures and standards of the company's HR department, and often do not have the opportunity to do so. An independent consulting firm cannot carry out constant monitoring of the work of employees responsible for personnel document management. While a clear organization of the work of the internal personnel audit service allows you to avoid many mistakes and violations in the process of the company's personnel service and prevent some of them.

We offer you the optimal organization of the HR audit process in the company:

1. Creation of an internal HR audit unit with the help of external consultants, who at the first stage will assist in the development of regulatory documentation and help in the selection of the necessary specialists, based on the specific tasks facing the relevant service.

2. At the second stage, employees of the internal HR audit service, together with external consultants, identify possible risks and probable problem areas and develop a methodology for conducting an internal HR audit of the company.

3. At the third stage, the developed methodology will be tested and, if necessary, its correction will be carried out.

4. If a decentralized structure for building an internal personnel audit service is chosen, regional auditors will be trained to work using the adopted technology.

5. After the agreed time, external consultants will evaluate the activities of the internal personnel audit service.

Thus, having created an internal HR audit unit with the help of external consultants and having developed a verification technology, the company will subsequently be able to conduct a HR audit on its own, involving external experts only in cases where the professional competence of internal auditors may not be enough.

Depending on the goals and objectives of the audit, we offer our clients 3 types of personnel audit.

1. Local audit

A local selection of personnel documents is made to identify systemic errors in personnel records. Selectively, for compliance with the requirements of the Labor Code of the Russian Federation, all mandatory documents that actually exist with the employer are analyzed.

This audit allows you to assess the overall situation with the conduct of personnel records management (HRC) in the company. The report on the results of the audit contains an indication of all identified violations of the identified violations, indicating the actions necessary to eliminate them.

Usually our clients choose this type of audit when they want to be sure that the general approach to HR record keeping in their company is correct, and the package of necessary documents is complete and drawn up correctly. client.

2. Full audit

Each document is analyzed to identify all possible errors made in the conduct of KDP (personnel records management). All existing personnel documents in the company are analyzed in full. All personnel documents for each employee are checked for compliance with each other. Individual recommendations are developed to correct the mistakes made.

This audit allows you to give a full assessment of the quality of conducting KDP in the company and eliminate all existing errors. The report on the results of the audit contains an indication of all identified violations of the identified violations, indicating the actions necessary to eliminate them.

Typically, our clients choose this type of audit when they want to be sure that they are fully prepared for any audit by the inspection bodies and that there will be no problems and difficulties when requesting any document during the audit.

3. System audit

All personnel documentation is checked ("full audit") + analysis of the personnel document flow system, identification of problem areas of the system.

This audit allows you to take a systematic look at the personnel records management in the Company. The report on the results of the audit contains not only recommendations for eliminating all detected violations, but recommendations for the optimal change in the system of work in the field of KDP (personnel records management).

Our clients who choose this type of audit want not only to be sure of the correctness and correctness of the KDP, but also in the optimality and efficiency of the logistics of personnel records management in the company.

The cost of HR audit (all prices are without VAT)

TYPE OF AUDIT	number of staff units to 10	number of staff units 11 to 25	number of staff units from 26 to 50	number of staff units from 51 to 90	number of staff units from 90 to 200	number of staff units from 201 to 400	number of staff units over 400
TYPE OF AUDIT	number of staff units
TYPE OF AUDIT	to 10	11 to 25	from 26 to 50	from 51 to 90	from 90 to 200	from 201 to 400	over 400
Local audit	900 rubles / unit, but not less than 5000 rubles.	850 rub/unit	800 r / unit	750 rub/unit	700 rub/unit	650 rub/unit	discussed individually with the client
Full audit	1300 rubles / unit, but not less than 7000 rubles.	1250 rub/unit	1200 rub/unit	1150 r / unit	1100 rub/unit	1150 rub/unit
System audit	1600 rubles / unit, but not less than 13500 rubles.	1550 rub/unit	1500 rub/unit	1450 rub/unit	1400 r / unit.	1350 r / unit.

A personnel audit of an organization is a check of a company's documentation related to personnel records to identify inconsistencies in it. The presence of personnel documents and their examination are being checked.

The question may arise: “How do HR consulting and audit compare?”. It seems that both this and that are assistance to the personnel service in resolving issues related to the application of labor legislation. But personnel consulting of an organization, unlike the audit of personnel documents, as a rule, does not involve checking the existing documentation. In fact, personnel consulting is about answering questions on relevant topics. HR audit does not replace HR consulting. Often even the opposite. In addition to the HR audit service, there is a HR consulting service.

Personnel documentation can be checked in full or selectively.

Full audit- This is a check of all personnel documents and in full. The result of such a check is: the identification of all violations and inaccuracies and detailed recommendations for their elimination.

Selective audit- this is a check of personnel documents of a high risk zone and documents in which violations most often occur. Such a check gives a general idea of the state of personnel records and helps to identify risk areas that need to be paid more attention to when maintaining personnel records. High-risk segments, for example, include: formalization of labor relations with foreign citizens, conclusion of liability agreements, execution of labor protection documents, procedures for settlements with employees, etc.

The audit of personnel documentation can be organized by the organization's own resources (internal audit) or with the help of a third-party organization (external).

Internal audit is usually relevant for small organizations in which the volume of personnel documentation is not large. Such an audit can be carried out by an employee of the company who is well versed in labor legislation and who has the skill to draw up personnel documents. It could be a lawyer or a human resources manager.

Based on the results of the internal audit, no report may be issued, and the identified violations are corrected in the working mode.

An external audit involves the invitation of third-party companies specializing in such audits. Performers are not required to have any licenses (as, for example, it is required for a mandatory audit). With such an audit, there will be an outside view of personnel documentation, which is important. The inspectors will draw up a report on the violations found. They will give a valuation of violations (the amount of penalties), as well as recommendations for eliminating violations and preventing them in the future.

The legislation does not fix the procedure, terms and necessity for conducting an audit of personnel records management. Therefore, the ego can be carried out at any time when it is necessary to assess the degree of compliance of the existing state of personnel documentation with the required standards. However, there are cases when it is desirable to conduct an audit in order to eliminate in the future questions about responsibility for mistakes made, to prevent liability.

For example, it is advisable to conduct a personnel audit:

when changing a personnel officer responsible for maintaining personnel records management;
if cases of complaints from employees have become more frequent, upon dismissal, leave, etc.
if workers threaten to complain to the labor inspectorate (especially laid-off workers);
when changing the head of the organization;
in case of mass dismissal of workers;
when changing the legislation regulating the procedure for maintaining personnel records;
if the organization is scheduled for inspection by the state labor inspectorate;
in some other cases.

Stages of personnel audit

Audit of personnel documentation is usually carried out at the customer's office. When checking, documents related to personal data are analyzed, many documents must be stored in special safes (cases), for example, work books. Therefore, if the customer wishes to conduct an audit outside of its territory, it will be difficult to provide the originals of personnel documentation for verification.

Stage 1: organizational

During this step you need to:

find out for what purpose the customer needs to check personnel documents (internal control or preparation for verification);
determine the timing of the audit. They depend mainly on the number of employees, as well as on the type of activity. Terms can vary from a few days to several months;
issue an order to conduct an audit of personnel documentation.

Stage 2: approval of the list of documents to be verified

A single list of documents that should be in each organization is not established by law. Various legal acts contain references to the need to maintain certain journals, orders and other documents. Depending on which industry the company belongs to, it is necessary to draw up a list of documents that, in accordance with legal acts, must be in the organization.

Mandatory documents include:

staffing table (T-3) with an approval order;
labor contracts and contracts on liability;
orders (instructions) on hiring, transferring to another job, granting leave, termination of an employment contract and other personnel orders;
personal cards (form N T-2);
vacation schedule;
notification of employees about the start time of the vacation;
shift schedules (in case of shift work);
time sheet;
internal labor regulations (PWTR);
regulation on the protection of the employee's personal data and receipts for the processing of personal data;
work books;
book of accounting for the movement of work books (inserts to it) (Appendix N 3 to the Decree of the Ministry of Labor of Russia of 10.10.2003 N 69);
income and expense book for accounting for forms of work books (Appendix N 2 to the Decree of the Ministry of Labor of Russia of 10.10.2003 N 69);
job descriptions;
local regulations (regulation on remuneration, regulation on bonuses, regulation on business trips, etc.);
local acts on labor protection (instruction on labor protection, introductory briefing registration log (GOST 12.0.004-90), regulation on trade secrets);
the results of a special assessment of working conditions (Article 212 of the Labor Code of the Russian Federation, Federal Law of December 28, 2013 N 426-FZ).

This is not a complete list of required personnel documents. It is possible to keep records of personal affairs, vacations, sending on business trips, registering disability certificates, issuing certificates, checking the status of military records, passing mandatory medical examinations by employees, etc.

Stage 3: verification and analysis of documents

To begin with, the availability of personnel documents is checked. Then the submitted documents are analyzed in terms of legal requirements. All documents must be checked for the presence of signatures of an authorized person, approval visas, registration numbers, employee marks on familiarization with the order, execution marks.

Much attention is paid to the interconnection of documents, for example, in employment contracts, the position and salary must comply with the approved staffing table and the order for employment, etc.

When checking work books, it is necessary to verify whether all work books are registered in the book of accounting for the movement of work books and inserts to them. Entries in work books must be made on the basis of relevant orders, there can be no erasures, blots. All entries must be duplicated in the employee's personal card form N T-2 and certified by the employee's signature. Keep work books and inserts to them in a fireproof safe.

When checking documents on labor protection, it is necessary to check the signatures of employees on the initial briefing and periodic briefings.

Employees must be familiarized with the special assessment of labor, working conditions are included in the employment contract (this is a mandatory labor condition). If harmful factors are identified at workplaces, then the report indicates additional guarantees for employees working at such places, for example: additional leave, additional payment for harmfulness, reduced working hours, etc. In this case, it is necessary to check whether the employer provides these guarantees.

Stage 4: preparation of a HR audit report

The legislation does not establish the form of the report on the audit of personnel documentation. The report is drawn up in a free form, developed directly by the organization conducting the personnel audit. It should reflect data on the current state of personnel records management, on identified shortcomings, on recommended measures to eliminate them, and establish whether the objectives of the audit have been achieved.

When compiling the report, the wishes of the customer are taken into account, what exactly he wants to see in the report, what nuances can be described in general, and which ones in detail. In the report, you can also indicate the violated articles and articles of penalties with the amount of a possible fine.

What are the benefits of auditing HR documentation for an employer?

As practice shows, HR records management in companies is often given insufficient attention. The obligation to draw up personnel documents is often assigned to employees who are not specialists in this field (secretary, accountant, economist), and due to the workload in their main labor function, they cannot always pay due attention to personnel issues.

Audit of personnel documentation gives a great positive effect to the company. After it is carried out, it becomes clear to the head of the company in what condition the personnel documentation is. Are all documents drawn up in accordance with the latest changes adopted in the legislation. And what documents need to be created or finalized. This increases the confidence of employees in management.

In turn, the head of the company receives objective data, on the basis of which he can evaluate the effectiveness of the work of the internal personnel service, take preventive measures in order to avoid charging fines for violation of labor laws during the next inspection.

This not only saves the owner of the company money, but also maintains his reputation as a responsible employer.

Learn how to minimize the risk of being sued or fined for failing to comply with labor laws. Conduct an internal audit of HR records to get things in order and avoid GIT claims.

Job descriptions, although they are not among the unconditionally mandatory documents, are often requested during inspection by GIT inspectors and are important in personnel work. Therefore, it is better to develop and print a set of job descriptions for all positions included in the staff list in several copies: for the employer, for the employee and for storage at the workplace.

Step 3. Conduct an examination of existing documents. After reconciliation, analyze the content of the documents stored in the personnel department and the correctness of their execution. Make sure that local acts, contracts and agreements do not worsen the position of employees in comparison with labor legislation. Check the relevance of the staffing and vacation schedule, see if the signatures of employees under the documents with which they should have been familiarized.

Pay attention to the correctness of filling out personal cards and work books of personnel, if the data is outdated, update them. Labor books received from employees should be registered, and new forms or inserts should be entered at the written request of the employee. All registration journals maintained by the personnel service must be stitched and numbered, and books on accounting for blank and completed forms of work books and inserts in them must be sealed or sealed with a wax seal. Strict reporting forms, which include both completed and not yet used work books, should be stored in places with limited access, for example, in a safe or a lockable cabinet.

Review the governing documents. Orders for personnel should be kept separately from orders for core activities. If the employer uses his own forms instead of unified forms, they should be put into effect by a separate order.

Step 4. Prepare a written report on the results of the examination. List all identified errors and problems, draw conclusions about the existing risks and the state of personnel records in general. Develop a list of recommendations to address these risks. For convenience, the results of the examination can be divided into two blocks. In the first, describe the results of the audit of mandatory documentation. In the second - the result of checking documents for each employee separately. For example, is he familiar with local regulations and orders, is the employment contract in order, are the entries in the work book and personal card correct, etc.

Step 5. Develop and approve the missing documents. Issue a separate order: appoint responsible officials, set clear development deadlines. This will make it easier to control the process.

Unfortunately, even in successful enterprises, an audit of personnel documents often reveals annoying errors. The most common shortcoming, for which many employers have already paid fines, is a careless policy regarding personal data and the lack of written consent to their processing.

10 other bugs and problems

The vacation schedule is incorrectly drawn up or does not exist at all.
Responsible officials are not checked for disqualification.
Incorrectly filled work books of employees - there are no records of transfers, employment records were entered late, information about the owners was not updated, links to articles of the Labor Code of the Russian Federation were incorrectly affixed.
Employment contracts are filled out incorrectly - the passport data of the employee and the TIN of the employer are missing, the mandatory conditions are not prescribed, the exact dates for paying salaries are not indicated.
Job descriptions mentioned in labor contracts have not been developed.
There are no documents confirming the fact that employees are familiar with local regulations, orders and agreements that are directly related to their work.
Timesheets and registration journals/books are not maintained.
Personal cards are incomplete, missing or contain outdated data.
Not all local acts from the mandatory list have been developed.
The staffing table was not approved or outdated.