AUDIT

SUMBER DAYA MANUSIA

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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 organizations 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 departments 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 employees 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 organizations 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
 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
 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
4. EXTERNAL INFORMATION
Outside comparisons give the audit team a
perspective against which their firms 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