人力资源审计【外文翻译】 .doc

本科毕业论文（设计）外 文 翻 译外文题目 Human Resources Audit 外文出处 International Advances In Economic Research,2002,8(1): 58-64. 外文作者 Marta Fossas Olalla, Miguel Angel Sastre Castillo 原文：Human Resources AuditConceptualization of HR AuditingAuditing has evolved，becoming increasingly specific，until the term functional audit has emerged. The objective of a functional audit is to diagnose，analyze，control，and advise within the boundaries of each functional area of the company.The HR audit is a type of functional audit. Thus，as a first approach, one could say that HR auditing consists of diagnosing, analyzing, evaluating, and assessing future lines of action within the framework of HRM.HR auditing is a basic tool for the management of a company. Its objective is not only the control and quantifying of results, but also the adoption of a wider perspective that will aid in defining future lines of action in the HRM field. Thus, HR auditing must perform two basic functions Cantera,1995.First, it must be a management information system whose feedback provides information about the situation in order to facilitate the development of managing processes or the development of HR. On the other hand, it must be a way of controlling and evaluating the policies that are being applied, as well as the established processes.It can be understood that in order to secure the operative efficiency and user or client satisfaction, an appraisal of the results of the HR function is necessary. According to this approach, the results obtained can be valued from certain HR policies (an external type of measurement), or from the results of the policies or the policies themselves. The results can be valued through their cost (a measurement internal to the function) Walker, 1998.This would lead the company to consider some basic questions. Are adequate HR policies being developed? Are the desired results being obtained? To what extent do they add value to the company?Approaches to HR AuditingHR auditing has evolved in recent years to the point that it has ceased to be a mere instrument of control and has become a necessary decision making tool in personnel related matters according to the global objectives of the company. As a result, all of the functions and competencies of HR auditing are being progressively expanded. This is creating a distinction between its component elements and the different types of HR audits. In this way, Walker 1998 differentiates between two approaches relative to HR auditing: those centered in the functions internal aspect, and those centered on the external aspect.From an internal perspective, as in any staff function, there is a trend of valuing its actions as a result of the activities undertaken and its costs. In this way, the departments capability would be judged on its ability to supply certain services to the organization at the lowest possible cost. Under this approach, the operational measurements traditionally used are those which refer to quantity, quality and reliability, or cost and speed, therefore placing the focus on activities, cost, or productivity ratiosFrom an external perspective, if it is understood that the ultimate appraisal of the effectiveness of HR is based on their impact on the companys results, then the measurements should include results obtained outside the function.Another well-known classification of HR audit approaches, which is used to structure the present work, is the difference between three focuses, which are the legal audit of performance or conformity, the operative or efficacy-based audit, and the strategical audit.The Legal Approach in HR AuditingThis first concept of HR auditing is based on a legal outlook. According to Antona, the audit of performance or conformity consists of “making an inventory of the social situation of the company, considering the labor law norms and regularly verifying the companys compliance with the applicable regulations.” Thus, this concept is centered on the verification that the current labor laws are being fulfilled. The audit should verify if the firms policies, practices, and documents regarding employee hiring, retention, discipline, termination, and post-employment are both fair and legal. These practices and policies must: prohibit discriminated against on the basis of age; carry out minimum wages; and contain provisions regarding mental disabilities and reasonable accommodations for disabled workers.According to Nevado, the basic functions of the audit if conformity or of performance as an element of HR auditing are threefold. The first function is examining to see if the firm is fulfilling all its administrative social obligations, as well as those relative to the collective rights of its personnel. The second is to study the relationship between the employees and the firm based on the legal statutes. The final function is verifying if the firm fulfills its financial obligations (for example, social security payments), as well as its informative ones.Concern about labor risks has created a function within HRM with the purpose of altering working conditions by identifying the risks that could stem from them and implementing necessary preventive measures. Such preventive activity could fit perfectly into the legal approach of HR, although the effort that the company can make in this sense can go beyond the application of the existing risk prevention laws. The requirement for labor security and hygiene is a part of the search for quality of life in the workplace, which is becoming increasing demanded from companies.Focus of the Function AuditThe function audit centers on “observing if the procedures applied are the adequate ones and if they function correctly. That is, checking to see if the relationship between objectives and procedures is a satisfactory one and if this has been achieved in the most cost effective manner.The function of this level of the HR audit is to study and analyze each one of the specific areas of HRM. The analysis should center on the planned measures, the method of implementation, and the results obtained. In order to carry this out, the areas that are to be studied must first be identified. Afterwards, a list of the indicators that will serve to analyze each of them must be made. These indicators can be either quantitatively (absolute numbers or ratios) or qualitatively derived from the responses given by the people involved (management, employees, or external experts).A list of the indicators corresponding to the different areas of the HR function could contain some of the following.1) Description of the Companys Staff2) Job Analysis3) HR Planning4) Recruiting and Personnel Selection5) Training6) Development of Professional Careers7) Retribution8) Performance Evaluation9) Work ConditionsIn searching for adequate measurements, the use of financial references to evaluate the costs and benefits of HR programs has become commonplace. Financial analysis models applied to HR development programs are increasingly being seen in the literature and in cases that document their use.Grossman proposes a three-pronged approach for the measurement of the HR function. First, according to this model, there should be efficiency measurements that help to determine the way in which the resources are being used. Within this group are the measurements of turnover, quits, and discharges as a percentage of total employees, average tenure of employees in various jobs, absenteeism, employee productivity, and intellectual capital. After calculating the measurements of efficiency, they must be compared to the results obtained in previous periods. Nevertheless, this is not sufficient, and it is critical to benchmark against others in the same industry or profession. When inefficiencies are revealed, careful analysis of the problem should follow before expenditures are slashed. These cover the efficiency side, but one must also look at the value-creation side. Thus, it is necessary to develop a new set of strategic measurements that connect directly with the mission and strategies of the company.The creation and selection of these ratios is more difficult, given that they depend greatly on the specific company of which one is talking about. Fitzenz proposes a measurement that includes quality, efficiency, and service. He suggest using a ratio constructed around five factors that can be applied to anything that one chooses to measure. These five factors are cost, completion time, quantity, quality, and the human reaction. This system concludes with the calculation of measurements of the HR activities, which try to demonstrate their financial viability. These measurements are based on the idea of the ROI ratio, which is calculated by dividing the monetary value of a HR program by its costs. For this, the cost of the program that is being measures must first be determined, then it must be translated into monetary terms.The Strategic Audit ApproachNevado considers that the audit should also analyze if the personnel policies are in alignment with the general objectives and the global strategy of the company. It must also translate the HR strategy into plans and programs. Thus appears a new element of the audit of HR, the strategical audit. Dolan, Schuler, and Valle define it as “the evaluation of the adaptation of the HR policies and practices in their support of the companys general strategy.”The strategical audit of HR helps assure that the HR programs are aligned with the companys long-term objectives. In this way, the HR function is becoming a source of competitive advantage and is ceasing to be considered as a specialized and unrelated function that incurs high costs to the company. When performing this evaluation, the auditor must identify the companys global strategy before designing the HR policies that will contribute to its achievement. These policies are then compared to the HR practices that are currently being applied, which leads to the modification of some policies to better conform to the firms strategy.The employee-client-benefit model that was developed and applied at Sears and other companies illustrates this complete alignment of the business and HR measures. This alignment approach presents greater challenges, since the impact of the certain actions on the results is frequently not clear. Many HR professionals find it easier to look inside than to connect their results to organizational measures. The main change involved for those responsible for HR is to leave behind their comfort zone and dedicate more time to finding ways of integrating HR into the business.With this approach, the measurements applied must be useful in identifying if the HR activities are being developed adequately, if the correct results are being obtained, and if such actions add value to the business. As Welbourne and Andrews highlight, the importance that management gives to its human capital is one of the most important factors that investors look for when assessing the attractiveness of a company.Recognizing the strategical importance of HR for any organization, the measurements of results can lead to measuring the impact on business through the extraordinary benefits generated as a result of a better trained and motivated work force.ConclusionGiven that the human factor is a prime strategical element, which explains a companys differentiation capacity, it is logical that a measurement effort of the way this function is undertaken in the company is made. That is the content of the HR audit, which goes beyond the simple investigative function, and is an extension of the traditional concept of the accounts audit.The existing literature describes different approaches to HR auditing, including the legal approach, the function-based approach, and the strategic approach. All of them have been analyzed in this work.The legal approach centers on finding out if the company is complying with the current labor lows. Presently, it focuses mainly on the evaluation of the companys efforts in the prevention of work-related risks. The function approach analyzes the application of different HR policies. Several measurement systems have been presented with the same basic ideas, which include the study of planned measures, the method of implementation, and the results obtained. Yet, these two approach are limited to the operational and tactical fields, and do not evaluate if HRM supports or aids in the achievement of the companys strategy. This is why the strategical approach has been developed as a means of determining if the HR function is a source of competitive advantage for the company. This third approach, through the use of several systems such as the client-employee-benefit model or Browns human capital index, can make the companys management aware of the true importance of its employees by identifying them as a key resource worth optimizing. This idea can lead to mistakes when the employees come to be considered as property of the company. The correct interpretation would be to think of personnel not as human capital, but as the owners and investors of human capital. Source：Marta Fossas Olalla，Miguel Angel Sastre Castillo. Human Resources AuditJ.International Advances In Economic Research，2002，8(1)：58-64.译文：人力资源审计一、人力资源审计的概念在职能审计出现之前，审计的发展已经日趋具体。职能审计的目的是在公司的各个功能范围的界限内去判断，分析，控制和提出建议。人力资源审计是职能审计的一种类型。因此人们首先想到的一种定义方法是：人力资源审计就是在人力资源管理领域内进行诊断、分析、评估以及对未来人事活动的评价。人力资源审计是公司管理的一项基本工具。其目标不仅是控制和量化结果，而且是从更宽广的角度出发，有助于确定未来人力资源管理领域的行动路线。因此，人力资源审计必须执行两个基本职能（Cantera，1995）。第一，它必须是一个管理信息系统，其反馈所提供的有关情况，为了促进管理过程的发展或者人力资源的发展。另一方面，它必须是一种控制和评估正在采用的政策，以及政策建立过程的方法。我们可以理解的是，为了确保重要的效率和用户或客户的满意程度，对人力资源功能结果的估计是必要的。根据这种做法，获取的结果可以从特定的人力资源政策（外部性测量）或者从政策的结果以及政策本身去评价。人力资源功能的结果也可以通过其成本得到评价（测量内部功能）walker，1998。这些都将导致公司考虑一些基本的问题。公司是否正在制定适当的人力资源政策？是否取得预期的效果？在何种程度上，它们为公司创造了价值？二、人力资源审计的方法近年来，人力资源审计已经发展成为不再是一个纯粹的控制工具，它已经成为公司根据全球战略目标做出人事相关决定时的决策工具。因此，人力资源审计的所有职能和作用都在被逐渐地扩大。这形成了人力资源审计各个组成要素和不同类型的人力资源审计之间的差别。在这方面，Walker区分了两种跟人力资源审计相关的方法：一些是集中于功能内部的方面，另外一些则集中于外部的方面。从内部来看，在任何一个职员的职能范围内，可以从其所从事活动的结果和花费的成本来评价他们的表现。因此，部门的能力可以通过该部门能用尽可能低的成本为组织提供特定的服务来判断。在这种方法下，涉及到数量，质量以及可靠性，或者成本和速度的方面成为传统意义上衡量的尺度，因此，把审计的焦点集中在表现，成本或者生产率方面。从外部来看，如果认为对于人力资源有效性的最终评估是基于它们对于公司业绩的影响，那么衡量的尺度包括从其职能范围外部所获取的结果。另外一种著名的人力资源审计方法的分类被用来组织当前的工作，这种分类是基于三个侧重点的区分，包括法律审计、基于功能的审计和战略性审计三类。（一）人力资源法律审计人力资源审计的第一个概念是基于法律观点。根据Antina的观点，遵守或者履行法律的审计由“做一个详细的关于公司社会形势的目录，考虑劳动法的规范并定期的核实公司对于适用法规的遵守情况。”所组成的。因此，这个概念强调的是确认是否在履行现行的劳动法。审计应该核实公司的政策、实践，与职员的雇佣、留用、纪律、解雇以及雇佣后相关的文件是否公平和合法。这些实践和政策必须禁止歧视年龄；执行最低工资标准；包含关于精神残疾以及对残疾工人合理的膳宿安排的规定。按照Nevado的观点，如果遵守或者履行法律是作为人力资源审计要素的话，那么审计的基本功能包括三方面的内容。第一个职能是检查企业是否在履行其社会管理义务，是否在维护企业员工的共同权利。第二个职能是在法律条例的基础上，研究员工和公司之间的关系。最后一个职能是核实公司是否履行其财政义务（比如社会保障金）以及其提供信息的义务。对于劳动风险的考虑创造出了人力资源审计一项新的职能，它的目的是通过识别源