This sample audit report can be used by internal audit to perform a management process assessment of risks related to global human resources (HR). The review utilizes a capability maturity model (CMM) to identify the “current-state” and “future-state” models, reflecting planned management actions. Sections in this report include an introduction, a definition of the risk management model, current- and future-state assessments, and a summary of strategic plans.
The following key observations were noted during the review:
- Orientation is not standardized on a global scale to ensure consistency and efficiencies.
- The new-hire checklists themselves do not contain all relevant information and could be improved for completeness.
- Not all new-hire tasks are audited for accuracy.
- The job description templates are not utilized globally.
- Best targeting practices, selection criteria and post-hire assessments for various locations worldwide are not known, shared and utilized.
Checklists & Questionnaires
Human Resources Internal Controls Questionnaire