The objectives of this audit work program are to obtain an understanding of the human resources (HR) process, evaluate the effectiveness and efficiency of the HR process and related internal controls, and evaluate the quality and integrity of information systems supporting the HR process.
Some of the sample work steps include: Conduct a planning meeting to discuss scope, approach and timing with internal audit team manager. Determine auditee’s expectations. Determine the appropriate contacts for the review. Obtain sufficient understanding of the audit area. Obtain and review any relevant material on the human resources process.