The objectives of this audit program are to obtain an understanding of the employee and labor management relations process, evaluate the effectiveness and efficiency of the employee and labor management relations process and related internal controls, and evaluate the quality and integrity of information systems supporting the employee and labor/management relations process.
Sample questions to consider: How are HR policies formed? Who is involved in the process? How are the policies communicated to the employees? How does the organization ensure that the policies stay up to date as far as legislation and trends in the employment market?