AUDIT

SUMBER DAYA MANUSIA

OVERVIEW of the HUMAN RESOURCE
MANAGEMENT PROCESS
The human resource process starts with the
establishment of sound policies for hiring,
training, evaluating, counseling, promoting,
compensating, and taking remedial actions
for employees
 LINGKUP AUDIT SDM

• A human resource audit evaluates the

personnel activities used in an
organization. The audit may include one
division or entire company
• Suatu daftar periksa untuk menilai
seluruh aspek dari manajemen sumber
daya manusia dalam suatu perusahaan
 LINGKUP AUDIT SDM
• Audit SDM adalah proses evaluasi atas
berbagai aktivitas manajemen SDM yang
bertujuan memperbaiki aktivitas-
aktivitas tersebut
• Audit SDM memberikan umpan balik
mengenai seberapa baik para manajer
menjalankan tugas-tugas yang terkait
dengan pengelolaan SDM
 LINGKUP AUDIT SDM
• Audit SDM merupakan kontrol kualitas secara
menyeluruh atas berbagai aktivitas
pengelolaan SDM dalam perusahaan dan
bagaimana aktivitas-aktivitas tersebut
mendukung strategi perusahaan.
• Audit SDM mencakup:
– Audit Strategi Perusahaan
– Audit Fungsi SDM
– Audit Kepatuhan Manajerial
– Audit Kepuasan Karyawan
 It gives feedback about :
1. The function of operating managers
2. The human resource specialists
3. How well managers are meeting their
human resource duties
In short, the audit is an overall quality
control check on human resource
activities in a division or company and
how those activities support the
organization’s strategy
 Flowchart for EarthWear Clothiers
Departments
Human
Operating Resource Payroll
Initiates Payroll 
personnel master file Payroll
changes changes master file Time
changes cards
Time Reviews
cards master file
change To IT
Input
report
Approved
by
supervisor Review Error From IT
corrections
By date

 Flowchart for EarthWear Clothiers
Departments
Payroll IT
Payroll
master
Error file
corrections
Payroll Payroll
processing reporting
General
Error Payroll ledger
report checks
Periodic
Payroll Payroll payroll
register register reports

Payroll master
Review Tax reports
file changes
by date and forms
report
 MANFAAT AUDIT SDM
• Mengidentifikasi kontribusi departemen SDM bagi
organisasi.
• Meningkatkan citra profesional departemen SDM.
• Mendorong tanggung jawab dan profesionalisme
yang lebih tinggi di kalangan karyawan
departemen SDM
• Memperjelas tugas dan tanggung jawab
departemen SDM.
• Mendorong keseragaman kebijakan-kebijakan
dan praktik-praktik personalia
 MANFAAT AUDIT SDM
• Menemukan masalah-masalah personalia yang
penting.
• Memastikan kepatuhan yang tinggi terhadap
persyaratan legal.
• Mengurangi biaya-biaya SDM melalui prosedur
personalia yang lebih efektif.
• Menciptakan penerimaan yang lebih besar
akan perubahan-perubahan yang diperlukan
dalam departemen SDM.
• Memberikan tinjauan yang seksama atas
sistem informasi departemen SDM.
 MANFAAT AUDIT SDM
• Identifies the contribution of the personnel
departments to the organization
• Improves professional image of the personnel
department
• Encourages greater responsibility and
professionalism among members of the personnel
department
• Clarifies the personnel department’s duties and
responsibilities
• Finds critical personnel problems
 THE SCOPE of HUMAN RESOURCE AUDITS
• Audit of Corporate Strategy
Corporate Strategy concerns how the organization is
going to gain competitive advantage.
• Audit of the Human Resource Function
Audit touches on Human Resource Information System,
Staffing and Development, and Organization Control
and Evaluation.
• Audit of Managerial Compliance
Reviews how well managers comply with human
resource policies and procedures.
• Audit of Employee Satisfaction
To learn how well employee needs are met.
 AUDIT of CORPORATE STRATEGY
(Audit Strategi Perusahaan)
• Strategi perusahaan berkaitan dengan
cara perusahaan menciptakan
keunggulan bersaing.
• Memahami strategi perusahaan sangat
penting bagi manajemen SDM, karena
MSDM bisa dikatakan ‘efektif’ hanya jika
mampu berkontribusi bagi tercapainya
sasaran stratejik perusahaan.
 AUDIT of CORPORATE STRATEGY
(Audit Strategi Perusahaan)
• Para karyawan departemen SDM bisa
mempelajari strategi perusahaan lewat
wawancara dengan para ekskutif kunci,
mempelajari rencana bisnis jangka panjang, dan
melakukan peninjauan lingkungan secara
sistematis guna mengungkap tren-tren yang
berubah.
• Departemen SDM harus mengaudit fungsinya,
kepatuhan manajerial, dan penerimaan para
karyawan atas kebijakan dan praktik SDM dalam
kaitannya dengan rencana stratejik perusahaan.
 AUDIT of the HR FUNCTION

1. Human Resource Information System

- Human Resource Plans : Supply and demand
estimates; skill inventories; replacement charts
and summaries
- Job Analysis Information : Job standards, Job
descriptions, Job specifications
- Compensation Management : Wage, salary,
and incentive levels; Fringe benefit package;
Employer-provided services
 2. Staffing and Development
• Recruiting : sources of recruits, availability of
recruits, employment applications
• Selection : selection ratios, selection procedures,
equal opportunity.
• Training and development : orientation program,
training objectives and procedures, learning rates
• Career development : internal placement, career
planning program, human resource development
efforts
 3. Organization Control and Evaluation
• Performance appraisals : standards and
measures of performance, performance
appraisal techniques, evaluation interview.
• Labor-Management Relations : Legal
compliance, management rights, dispute
resolution problems.
• Human Resource Controls : employee
communications, disicipline procedures, change
and development procedures,
 AUDIT FUNGSI SDM
• Merupakan penilaian atas berbagai fungsi yang
dijalankan departemen SDM.
• Untuk setiap aktivitas SDM yang dinilai, tim audit perlu
melakukan hal-hal sebagai berikut:
– Mengidentifikasi siapa yang bertanggung jawab
– Menentukan tujuan
– Meninjau kebijakan dan prosedur untuk mencapai
tujuan
– Mengambil sampel arsip sistem informasi SDM untuk
menilai apakah kebijakan dan prosedur diikuti
dengan benar
– Mempersiapkan laporan
– Mengembangkan rencana tindakan untuk
memperbaiki kesalahan
– Menindaklanjuti rencana tindakan untuk melihat
apakah permasalahan bisa terselesaikan
Berbagai Area dalam Audit Fungsi SDM

• Sistem Informasi SDM

– Informasi Analisis Jabatan
• Standard jabatan
• Deskripsi jabatan
• Spesifikasi jabatan
– Rencana SDM
• Estimasi permintaan dan penawaran
• Inventori keahlian
• Bagan dan ringkasan penggantian
– Administrasi Kompensasi
• Tingkat gaji, upah, dan insentif
• Paket tunjangan
• Layanan perusahaan bagi karyawan
 Berbagai Area dalam Audit
Fungsi SDM
• Penyediaan dan Pengembangan Karyawan
– Rekrutmen
• Sumber rekrutmen
• Ketersediaan calon karyawan
• Lamaran kerja
– Seleksi
• Rasio seleksi
• Prosedur seleksi
• Kesetaraan kesempatan
 Berbagai Area dalam Audit
Fungsi SDM
• Penyediaan dan Pengembangan Karyawan
– Pelatihan dan Orientasi
• Program orientasi
• Tujuan dan prosedur pelatihan
• Tingkat pembelajaran
– Pengembangan Karir
• Keberhasilan penempatan internal
• Program perencanaan karir
• Upaya pengembangan SDM
 Berbagai Area dalam Audit
Fungsi SDM
• Kontrol dan Evaluasi Organisasi
– Penilaian Kinerja
• Standard dan ukuran kinerja
• Teknik penilaian kinerja
• Wawancara evaluasi
– Hubungan Karyawan-Manajemen
• Kepatuhan hukum
• Hak-hak manajemen
• Penyelesaian perselisihan
 Berbagai Area dalam Audit
Fungsi SDM
• Kontrol dan Evaluasi Organisasi
– Kontrol SDM
• Komunikasi karyawan
• Prosedur kedisiplinan
• Prosedur perubahan dan pengembangan
– Audit SDM
• Fungsi SDM
• Manajer operasi
• Umpan balik karyawan
 THE MAJOR FUNCTIONS
Authorization of hiring, firing, wage-rate and salary
Personnel
adjustments, salaries, and payroll deductions.
Review and approval of employees' attendance and
Supervision time information; monitoring of employee scheduling,
productivity, and payroll cost variances.
Processing of employees' attendance and time
Timekeeping
information and coding of account distribution.
Computation of gross pay, deductions, and net pay;
Payroll
processing
recording and summarization of payments and
verification of account distribution.
Disbursement Payment of employees' compensation and benefits.
General ledger
Proper accumulation, classification, and
summarization of payroll in the general ledger.
 TASKS of AUDITORS
• Identify who is responsible for each activity.
• Determine the objectives sought by each activity.
• Review the policies and procedures used to
achieve these activities.
• Prepare a report commending proper objectives,
policies, and procedures.
• Develop an action plan to correct errors in each
activity.
• Follow up the action plan to see if it solved the
problems found through the audit.
 AUDIT of MANAGERIAL COMPLIANCE
• Compliance with laws is especially important.
When safety, compensation, or labor laws are
violated, the government holds the company
responsible.
• If managers ignore policies or violate employee
relations laws, the audit should uncover these
errors so that corrective action can be started.
 AUDIT of EMPLOYEE SATISFACTION
• Employee satisfaction refers to an employee’s
general attitude toward his or her job.
• When employee needs are unmet, turnover,
absenteeism, and union activity are more likely.
To learn how well employee needs are met, the
audit team gathers data from workers.
• The team collects information about wages,
benefits, supervisory practices, career planning
assistance, and other dimensions of job
 DAFTAR PERIKSA SDM (David Stevens)
1. Struktur Organisasi
2. Uraian / Deskripsi posisi
3. Rencana keberhasilan manajemen
4. Kebijakan rekruitmen
5. Prosedur rekruitmen
6. Program perkenalan
7. Penilaian kinerja
8. Penilaian potensi individu
9. Perencanaan jenjang karier
10. Program pelatihan
11. Administrasi kompensasi
12. Fungsi departemen SDM
13. Perencanaan manusia
14. Catatan pribadi
15. Relevansi aplikasi komputer
16. Pemahaman iklim organisasi
17. Pembagian informasi dengan karyawan
18. Desain pekerjaan
19. Hubungan industrial
20. Kesehatan karyawan
21. Keamanan karyawan
22. Pelayanan karyawan
23. Pengumpulan angka statistik
24. Praktek pengunduran diri
25. Dokumentasi / formulir
26. Keamanan
27. Interaksi sosial
Menurut Sherman & Bohlander, audit SDM memberikan
peluang untuk:
1. Menilai efektivitas fungsi SDM
2. Memastikan ketaatan terhadap hukum, kebijakan,
peraturan dan prosedur
3. Menetapkan pedoman untuk penetapan standar
4. Memperbaiki mutu staff SDM
5. Meningkatkan citra dari fungsi SDM
6. Meningkatkan perubahan dan kreatifitas
7. Menilai kelebihan dan kekurangan dari fungsi SDM
8. Memfokus staff SDM pada masalah penting
9. Membawa SDM lebih dekat pada fungsi-fungsi
yang lain.
 FINANCIAL STATEMENT ACCOUNTS
AFFECTED
Type of Transaction Account Affected
Payroll transactions Cash.
Inventory.
Direct and indirect labor expense accounts.
Various payroll-related liabilitiy and expense accounts.
Accrued payroll liability Cash.
transactions Various accruals (such as payroll taxes and pension costs).
 TYPES of DOCUMENTS and RECORDS
Personnel records, including wage-rate or salary authorizations.
W-4 and other deduction authorization forms.
Time card.
Payroll check/direct deposit records.
Payroll register.
Payroll master file.
Payroll master file changes report.
Periodic payroll reports.
Various tax reports and forms.
 PELAKSANAAN AUDIT
– Audit dapat dilakukan oleh personel internal
maupun eksternal
Langkah langkah dalam proses audit (Walter R. Mahler)
1. Memperkenalkan gagasan audit dan menekankan
manfaat yang diperoleh
2. Memilih personel dengan ketrampilan yang luas dan
memberikan pelatihan
3. Mengumpulkan data dari tahun yang berbeda
dalam organisasi
4. Menyiapkan laporan audit untuk manager lini dan
evaluasi departemen SDM
5. Mendiskusikan laporan dengan manager operasi
6. Menyatukan tindakan korektif
 PENDEKATAN AUDIT SDM
1. Menetapkan ketaatan hukum dan peraturan
2. Mengukur kesesuaian program dan tujuan
3. Menilai performa program
FUNGSI SDM
1. Perencanaan
2. Pemilihan
3. Pelatihan
4. Penilaian
5. Kompensasi
6. Hubungan ketenagakerjaan
 MEMANFAATKAN TEMUAN AUDIT
– Untuk mengidentifikasi tipe tindakan korektif
yang diperlukan

METODE UNTUK MENGANALISA TEMUAN

1. Membandingkan program SDM dengan organisasi
2. Berdasar audit dari beberapa sumber otoritas
3. Mempercayai suatu ratio atau rata rata staf SDM
dengan total
4. Menggunakan audit ketaatan untuk mengukur
aktifitas SDM apakah sesuai dengan kebijakan,
prosedur dan peraturan
5. Mengelola departemen SDM berdasarkan sasaran
 MENYIAPKAN LAPORAN dan
REKOMENDASI
– Laporan hasil temuan, evaluasi dan
rekomendasi untuk memperbaiki
kekurangan dan kelemahan program SDM
 THE AUDIT REPORT
Findings of research are used to developed a picture of
the organization’s resource activities. For this information
to be useful, it is compiled into audit report.

The audit report is a comprehensive description of human

resource activities that includes both commendations for
effective practices and recommendations for improving
practices that are less effective.

Audit report often contain several sections. One part is

for line managers, another is for manager of specific
human resource function, and the final part is for the
human resource manager.
 REPORT for LINE MANAGERS
• How line managers handle their duties such as:
– Interviewing applicants
– Training employees
– Evaluating performance
– Motivating workers
– Satisfying employee needs
• The report also identifies people problems.
Violations of policies and employee relations law
are highlighted
 REPORT for the HR SPECIALIST

• The specialists who handle employment

training, compensation, and other activities
also need feedback. Such feedbacks are :
1. Unqualified workers that need for training
2. Qualified workers that need for development
3. What others company are doing
4. Attitude operating managers toward
personnel policies
5. Workers pay dissatisfaction
 REPORT for HR MANAGER
• It is contains all the information given to
both operating managers and staff
specialists. In addition, HR Mangers gets
feedback about :
• Attitude operating managers and
employees about services given by HRD
• A review of HRD plans
• Human resource problems and their
implication
• Recommendations for needed changes
and priorities for their implementation
 RESEARCH APPROACHES to AUDITS

1. Interviews
Interviews with employees and managers are
one source of information about human
resource activity. Employees and managers
comments help the audit team find that need
improvement.
• Another useful source of information is the exit
interview. Exit interview are conducted with
departing employees to learn their views of the
organization.
 2. Questionnaires/Surveys
Because interviews are time-consuming, costly,
and often to only few people, many human
resource departments use questionnaires.
Through questionnaire surveys, a more
comprehensive picture of employee treatment
can be developed.
Questionnaire may also lead to more candid
answers than face-to-face interviews.
- employee attitude about supervisors
- Employee attitude about their jobs
- Perceived effectiveness of human resource
department
 3. Historical Analysis
Not all the issues of interest to human resource audit are
revealed through interviews or questionnaires.
Sometimes insight can be obtained by an analysis of
historical records, such as:
- Safety and health records
- Grievances records
- Compensation studies
- Scrap rates
- Turnover and absenteeism records
- Selection records
- Affirmative action plan records
- Training program records
 4. External Information
Outside comparisons give the audit team a perspective
against which their firm’s activities can be judged.
Through Department of Labor, industry association,
professional association numerous statistics and report
are compiled.
These organizations regularly publishes information about
future employment opportunities, employee turnover
rates, work force projection, area wage and salary
survey, work force demography, accident rates, and
other data that can serve as benchmark for comparing
internal information.