Audit Test programme SUBJECT: Human Resources Employee records Programme Prepared by : Programme Reviewed by: Programme Approved

by: AUDIT OBJECTIVES To ensure that: 1. Academic, Professional certificates, licences, national registration and vital family documents for all employees are properly maintained. 2. Human Resources maintain a register of all employees and a register of all job applications. 3. All the applications are reviewed and adequately assessed by appropriate personnel and the minimum qualifications for the job holders have not been violated. 4. All the attachments to applications of the successful candidates are certified copies and originals of qualifications were reviewed at the time of conducting the interview and confirmed as valid. 5. All employees received and signed a copy of their job description. 6. All employee files are securely stored 7. Sensitive employee information is confidentially stored Date 10th May 2012

Target Date for completion: Man hours allocated: Days: 25

Auditors Assigned: Lydia S Lubobya Unit: Human Resource Department

Detail of work

Completed by:

Review ed by:

UNDERSTANDING THE SYSTEM

1. Schedule meeting with Head of department as an entrance call 2. Review HR policy guideline, procedure manuals and applicable rules and regulations 3. Obtain organizational chart of HR Review job descriptions of HR employees 4. Review functional outlines of those, involved in the administration of human resource employee records 5. Document the systems in narrative in order to obtain an understanding of the systems. Pre Employment records 1. Select a sample of personnel files for positions filled during the period ( 01.04.10 31.0312) and obtain the following evidence in respect of their recruitment; request to fill in position from user department application letter from employee report of shortlisted candidates for that position qualification meets minimum requirement interview score sheets evidence of due diligence (references) 2. From the selected sample above test for completeness of documentation on file as per audit objective No 1. File Maintenance 3. Select a sample of Job descriptions for the positions filled during the period and test for the following attributes: Job objectives are clearly stated Appropriate title is provided Special skills required to perform the job are identified

Tasks required to perform the job objectives are stated and prioritized work qualifications, education, experience levels required are stated Acceptance by job holder by way of signing

4. For employees on a fixed term contract, check for copies of signed contracts on files as well as completeness of pre employment documentation 5. Select a sample of terminated employee files and check for completeness of documentation in respect of termination; Termination notice Payment advice Certificate of Service

6. Review security over employee files