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“Inspect HR procedures manual to ensure appointments of staff are responsibility of HR department”
maam in the above TOC i wanted to ask how can HR procedures manual be an appropriate document for identifying if HR is indeed responsible for hiring temporary as well as permanent staff. I mean a procedures manual will describe the procedures involved in hiring rather than who it hires!
your thoughts ma’am?
I still don’t understand why you are referring to a one-time inspection of something as a test of control – in doing this the auditor merely obtains information that is relevant to understanding risk in the payroll (in this instance).
An HR manual will cover all the HR policies and procedures relevant to the function of HR.
An internal audit manual will cover all the HR policies and procedures relevant to the function of internal audit. EtcIt wouldn’t make sense that such manuals cover policies and procedures that are not within their remit.
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