Client Name and Financial Year End

SITE:
PERIOD UNDER REVIEW:

HR and COMPENSATION ADMINISTRATION

Line#

Sub Process Name Audit Procedure Recommended control practice description Client Control Description

1.1 Recruitment & selections For a sample of new hires during the review period, check whether the manpower requisition forms have been Need and requisite details of required manpower is updated by the Head of Departments (including
completed and all details are accurately captured in the system expected hire date and budgeted salary band) in the system

A database of all reported vacancies is maintained and referenced by HR. A weekly bulletin of
vacancies is circulated internally and details captured in the database.

1.2 Recruitment & selections For a sample of new hires during the review period, check whether the manpower requisition forms have been Need and requisite details of required manpower is updated by the appropriate Head of Department
adequately completed and approved by appropriate Head of Department (including expected hire date and budgeted salary band) in a manpower requisition form.

On receipt of the forms, HR updates the tracker maintained for all reported vacancies. A weekly bulletin
of vacancies is circulated internally.

1.3 Recruitment & selections Obtain the list of open job positions for the organization. Perform an age analysis to identify the timeframe Turnaround time for closure of positions is defined as a KPI and monitored on a regular basis by HR
since when the positions have been vacant HOD.
Reasons for non-closure of the positions and remedial action plans are identified and approved.

1.4 Recruitment & selections For all delayed recruitments (beyond KPI defined) and aged vacant positions, ascertain the reasons from HR
and process of management review.
Test check on a sample basis that management review was carried out as per the defined policies and
procedures.
1.5 Recruitment & selections Check whether a database is maintained for all CVs received by HR. For a sample of new hires during the A candidate database is maintained by the HR Department, with all the CVs received. For all new
review period, check the sources used for recruitment. Review the intranet to confirm if there is a section that recruitments, the database is first checked and also advertised on the company's website (containing
is consistently used for publishing open positions mandatory fields to be filled), before referring it to any external source of recruitment (with higher cost
of recruitment).

1.6 Recruitment & selections For a sample of new hires during the review period, check the sources used for recruitment. Check for Empanelled recruitment agencies are used for identifying a large pool of applicants. Other multiple
communication sent for internal referrals sources such as employee referrals are identified by the management for recruitment.
1.7 Recruitment & selections Check if a record of all applications received is maintained and tracked. For a sample of new hires, check the Applications are received only by HR, who maintain a record of all applications received and indicate
number of applications received for the position. If none, check for adequate documented explanation for the the status of applications against the records in the system
same.
1.8 Recruitment & selections Obtain understanding of the evaluation procedure for recruitment agencies (including who measures supplier Periodic review of empanelled recruitment agencies is carried out by the organization and the need for
performance, how it is measured, how often it is measured and how it is linked to business share allocation additional agencies is analyzed. Performance of the agencies is assessed based on defined
etc.). Assess whether adequate factors for evaluating performance were considered. parameters such as:
- Time taken to close a position
- Number of CVs shared
- Fees charged for recruitment
- Adequacy of replacement clause etc.
These SLA's are defined in the agreement with the recruitment agencies.

1.9 Recruitment & selections Review last available performance assessment for recruitment agencies and test it for timeliness, approval
and linkage to business share allocation.

1.10 Recruitment & selections Identify the SLAs agreed with the recruitment agencies in the agreement and perform analytics (for the
recruitments made during audit period) to check if the SLAs are being met.

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