HUMAN RESOURCE INFORMATION SYSTEM ,

HUMAN RESOURCE ACCOUNTING and

HUMAN RESOURCE AUDIT

PRESENTED BY :
Aishna Kejriwal
Ankur Sharma
Tauheed
Rubal Miglani
Santosh Kumar

WHAT IS HRIS?

Systematic way of storing data & information for each individual empl

Need of hris

Automating
HRIS
provideand
provides
opportunities
HRM
devolving
professionals
many
to enhance
routine
with the
their
human
time
contribution
needed
resource
toto
task
direct
thetostrategi
their
the lin
a

Objectives of HRIS

To offer sufficient, comprehensive & ongoing information about people & jo

Attributes of HRIS

A part of the organization's larger management information syst

TYPES OF HRIS
1. Operational
HRIS

2. Tactical HRIS

3. Strategic HRIS

Operational HRIS

Operational HRIS provides data to support routine and repetitive huma

Strategic HRIS
Strategic HRIS helps top level managers to set goals and directions for

TACTICAL HRIS
Supports management decisions emphasizing allocation of human

COMPONENTS OF HRIS

INPUT

HRIS MODELS

RESOURCE FLOW MODEL

Implementation of hris
Seven
Kick-off
Introduction
Requirement
Database
Training
GoTesting
livestep
call
access
process:gathering
and configuration

APPLICATION AREAS OF
HRIS

Integration of HRM and IT has provided a competitive edge

IMPORTANCE OF HRIS

Benefits of hris

Functions of HRIS

te and maintain employee record

Human Resource Auditing

HRD Audit

Guidelines for HR Audit

Identification of areas of HR audit

Objectives of HRD Audit

To determine the effectiveness of management programs.
To analyze the factors involved in HRD and develop a
statement of findings with recommendations for
correcting deviation, if any, on the following issues:
a) The extent of deviation from HRD policies.
b) To what extent objectives are spelt out.
c) To what extent performance standards have been
established

Importance of HRD Audit

It helps to identify the changing training needs and development of new

CONTD.

To ensure effective utilization of HR resources for the greatest b

Role of HRD Auditor

To get the current facts.
To study the effectiveness of the present system by answering the
following questions: Why was the practice introduced?
What would be the result if the practice is discontinued?
What could be the best possible alternative?

HR Audit Process
Step 1 & 2

Methods for Human Resource Audit

INTERVIEW
QUESTIONNAIRE
OBSERVATION
TASK
ANALYSIS
FORCES
OFMETHOD
RECORDS
METHOD
METHOD
METHOD
AND DOCUMENTS

Human Resource
Accounting

Contents

Introduction

Process of identifying and measuring data about human resourc

Objectives

Importance of HRA

HISTORICAL COST METHOD

REPLACEMENT COST MODEL

OPPORTUNITY COST MODEL

STOCHASTIC REWARDS MODEL

Limitations

No specific
Form
Employee
Tax
laws
anddo
manner
with
procedure
notarecognize
comparatively
of including
for finding
human
HRA
low
cost
beings
value
value
andas
in
value
may
the
assets.
feel
financial
of human
discouraged.
stateme
resourc