人力資源審計【外文翻譯】

1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文題目HumanResourcesAudit外文出處InternationalAdvancesInEconomicResearch20028(1):5864.外文作者MartaFossasOlallaMiguelAngelSastreCastillo原文：原文：HumanResourcesAuditConceptualizationofHRAuditingAuditinghasevolved，becomi

2、ngincreasinglyspecific，untilthetermfunctionalaudithasemerged.Theobjectiveofafunctionalauditistodiagnose，analyze，control，advisewithintheboundariesofeachfunctionalareaofthecompany.TheHRauditisatypeoffunctionalaudit.Thus，as

3、afirstapproachonecouldsaythatHRauditingconsistsofdiagnosinganalyzingevaluatingassessingfuturelinesofactionwithintheframewkofHRM.HRauditingisabasictoolfthemanagementofacompany.Itsobjectiveisnotonlythecontrolquantifyingofr

4、esultsbutalsotheadoptionofawiderperspectivethatwillaidindefiningfuturelinesofactionintheHRMfield.ThusHRauditingmustperfmtwobasicfunctions[Cantera1995].Firstitmustbeamanagementinfmationsystemwhosefeedbackprovidesinfmation

5、aboutthesituationindertofacilitatethedevelopmentofmanagingprocessesthedevelopmentofHR.Ontheotherhitmustbeawayofcontrollingevaluatingthepoliciesthatarebeingappliedaswellastheestablishedprocesses.Itcanbeunderstoodthatinder

6、tosecuretheoperativeefficiencyuserclientsatisfactionanappraisaloftheresultsoftheHRfunctionisnecessary.AccdingtothisapproachtheresultsobtainedcanbevaluedfromcertainHRpolicies(anexternal3theauditofperfmanceconfmityconsists

7、of“makinganinventyofthesocialsituationofthecompanyconsideringthelablawnmsregularlyverifyingthecompany’scompliancewiththeapplicableregulations.”Thusthisconceptiscenteredontheverificationthatthecurrentlablawsarebeingfulfil

8、led.Theauditshouldverifyifthefirm’spoliciespracticesdocumentsregardingemployeehiringretentiondisciplineterminationpostemploymentarebothfairlegal.Thesepracticespoliciesmust:prohibitdiscriminatedagainstonthebasisofagecarry

9、outminimumwagescontainprovisionsregardingmentaldisabilitiesreasonableaccommodationsfdisabledwkers.AccdingtoNevadothebasicfunctionsoftheauditifconfmityofperfmanceasanelementofHRauditingarethreefold.Thefirstfunctionisexami

10、ningtoseeifthefirmisfulfillingallitsadministrativesocialobligationsaswellasthoserelativetothecollectiverightsofitspersonnel.Thesecondistostudytherelationshipbetweentheemployeesthefirmbasedonthelegalstatutes.Thefinalfunct

11、ionisverifyingifthefirmfulfillsitsfinancialobligations(fexamplesocialsecuritypayments)aswellasitsinfmativeones.ConcernaboutlabriskshascreatedafunctionwithinHRMwiththepurposeofalteringwkingconditionsbyidentifyingtheriskst

12、hatcouldstemfromthemimplementingnecessarypreventivemeasures.SuchpreventiveactivitycouldfitperfectlyintothelegalapproachofHRalthoughtheefftthatthecompanycanmakeinthissensecangobeyondtheapplicationoftheexistingriskpreventi

13、onlaws.Therequirementflabsecurityhygieneisapartofthesearchfqualityoflifeinthewkplacewhichisbecomingincreasingdemedfromcompanies.FocusoftheFunctionAuditThefunctionauditcenterson“observingiftheproceduresappliedaretheadequa

14、teonesiftheyfunctioncrectly.Thatischeckingtoseeiftherelationshipbetweenobjectivesproceduresisasatisfactyoneifthishasbeenachievedinthemostcosteffectivemanner.ThefunctionofthisleveloftheHRauditistostudyanalyzeeachoneofthes