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 AUDITORIA DE PERSONAL

TEMA: LA AUDITORIA DE PERSONAL

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 AUDITORIA DE PERSONAL

TABLA DE CONTENIDO

1. INTRODUCCIÓN…………………………………………………………..042. DEFINICIONES…………………………………………………………….052.1. Auditori2.2. Auditori d! r!"ur#o# $u%&o# o d! '!r#o&(2.). Auditor 2.4. Fu&"io&!# d! u& Auditor2.5. P!r*i( d!( Auditor ). O+,ETI-O DE LA AUDITORIA……………………………………………04. TIPOS DE AUDITORIA……………………………………………………..0

4.1 Auditori E/t!r&4.2 Auditor I&t!r&4.) Auditori P!ridi"4.4 Auditori Co&ti&4.5 Auditori E#'or3di"5. DIFERENCIAS ENTRE LA AUDITORIA INTERNA ETERNA…......106. FASES DE LA AUDITORIA DE PERSONAL…………………………….106.1 Co&t"to I&i"i( "o& !( C(i!&t!6.2 P(&i*i""i& 7 Pro8r%"i& d! ( Auditori6.) E9!"u"i& d! ( Auditori6.4 E(or"i& 7 E&tr!8 d!( I&*or%!;. ETAPAS DE LA AUDITORIA DE PERSONAL…………………………..12;.1 Ot!&"i& d! (o# dto# ! i&*or%!#;.2 A&3(i#i# d! (o# dto# r!"do#;.) E( i&*or%! d! ( uditori. AREAS <UE SE PUEDEN AUDITAR……………………………………14=. +ENEFICIOS <UE APORTA LA AUDITORIA DE R. >……………….1610. AUDITORIA DE LAS ESTRATE?IA CORPORATI-A…………………..1;11. AUDITORIA A NI-EL DE SATISFACCION DE LOS EMPLEADOS…..1;12. TECNICAS DE IN-ESTI?ACION PARA LA AUDITORIA……………...11). METODOS E INSTRUMENTOS PARA IN-ESTI?ACIONES………….114. <UE PERMITE -ERIFICAR LA AUDITORIA@.......................................2115. CAM+IOS <UE ALTERAN EL ESCENARIO DE LA AUDITORIA …....2116. CONTROL DE RECURSOS >UMANOS………………………………....221;. CONCLUSIONES………………………………………………………..…...25

1. DEFINICIONES

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 AUDITORIA DE PERSONAL

2.1 Auditoria: E# u& !/%!& "rti"o u! #! r!(iB "o& !( *i& d! !(ur ( !*i""i 7!*i"i!&"i d! u& #!""i& u& or8&i#%o u& !&tidd !t"t!r. L '(r uditori'roi!&! d!( (t& auditorius, 7 d! !#t 'roi!&! ( '(r uditor u! #! r!*i!r! todo

u!( u! ti!&! ( irtud d! or.

2.2 Auditoria de recursos humanos o de persona: !# !( &3(i#i# d! (# 'o(ti"# 7'r3"ti"# d! '!r#o&( d! u& !%'r!# 7 ( !(u"i& d! #u *u&"io&%i!&to "tu(#!8uid d! #u8!r!&"i# 'r %!9orr.

S! 'u!d! "o&#id!rr ( uditori d! '!r#o&( "o%o u& 'ro"!di%i!&to u! ti!&! 'or o9!to r!i#r 7 "o%'ror 9o u& %todo !#'!"i( tod# (# *u&"io&!# 7 "tiidd!#u! !& !#t %t!ri d! '!r#o&( #! r!(iB& !& (o# di#ti&to# d!'rt%!&to# 'rd!t!r%i&r #i #! 9u#t& (o# 'ro8r%# !#t(!"ido# 7 !(ur #i #! "u%'(!& (o#

o9!tio# 7 'o(ti"# *i9do# !& ( %t!ri #u8iri!&do !& #u "#o (o# "%io# 7 %!9or#u! d!& $"!r#! 'r !( %!9or "u%'(i%i!&to d! (o# *i&!# d! ( d%i&i#tr"i& d!'!r#o&(.

>7 u! r!"ordd u! ( uditori d! '!r#o&( &o 'u!d! r!(iBr#! !/"(u#i%!&t! !&(o# r!8i#tro# 7 !(!%!&to# d!( "o&tro( u! 'o#!! !( d!'rt%!&to d! '!r#o&( #i &o u!t!&dr3 u! ((!r#! "o d!%3# d! !#to# !& %u"$o# otro# d! ( !%'r!# 7 u! (*u&"i& d!( '!r#o&( ( r!(iB& !& #!&tido 'ro'io (o# 9!*!# d! (&! 7 #o(o !& #!&tido#t** o *u&"io&( d!( d!'rt%!&to d! '!r#o&(.

.

2.! Auditor: E# ( '!r#o& u! r!(iB (# uditori# !( "u( d!! d! t!&!r "i!rt#"r"t!r #ti"# u! (o 7ud!& 'r ((!r "o d! ( %!9or %&!r #u tr9o ti!&!u! #!r u& '!r#o& i!& "'"itd 7 d! %!&t! i!rt 'r "u(ui!r "o&t!"i%i!&tou! #! (! 'r!#!&t! dur&t! #u tr9o d!! !#tr "o&!&"ido u! #u tr9o !# d!#u% i%'ort&"i 'r ( !%'r!# # "o%o t%i& d!! t!&!r '(!&o "o&o"i%i!&tod! (o u! r!(iB 'r u! 7ud! ( !%'r!# !& tod# #u# d!*i"i!&"i#.

U& u!& uditor t%i& d!! d! "o&tr "o& u& #!ri! d! triuto# (o# "u(!# #o& d!#u% i%'ort&"i "o%o:

1. D!! t!&!r do# odo# 7 u& o": !#to ui!r! d!"ir u! ti!&! u! 'r!&d!r $(r (o &!"!#rio 7 !#"u"$r todo (o u! (! 'u!d #!r ti( 'r #ui&!#ti8"i&.

2. D!! t!&!r '(!&o# "o&o"i%i!&to !& !( 'ro"!di%i!&to u! i%'(!%!&tr 'ru! (o# r!#u(tdo# #!& %!9or!#: 7 u! d!! #!r u& '!r#o& "o& u& (to 8rdod! !#'!"i(iB"i& !& #u r%.

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 AUDITORIA DE PERSONAL

3. Dr u& i&*or%! "(ro 7 'r!"i#o #or! !( 3r! u! udit: !#to 'r u! &o !/i#t&dud# d! #u tr9o 7 d! (o u! !#t r!(iB&do.

4.

S!r u& '!r#o& "o& %'(io# "o&o"i%i!&to# !& #u 3r!: d! i8u( %&!r d!!d! #!r "'B d! r!(iBr u& uditori 7 #or! todo d! !#tr !& "'"it"i& 7'r!&diB9! "o&#t&t!.

5. T!&!r "o&o"i%i!&to !& ( i&t!r'r!t"i& d! !#u!%# d! 'ro"!di%i!&to#.

6. S!r u& '!r#o& "'B d! r!(iBr u& u!& !&tr!i#t 7 dr u& u!& r!(to#or! (o u! o#!r 7 tod ( i&*or%"i& u! r!".

7. Co&tr u& rBo&%i!&to d!du"tio 'r u! (! #! %3# *3"i( ((!8r u&#o(u"i& (8i".

8. T!&!r %'(i "'"idd 'r !#"u"$r: !#to "o& !( *i& d! u! 'u!d "'tr tod( i&*or%"i& u! (! #! ti(.

2." Funciones de un Auditor

E( uditor "u!&t "o& u& u& #!ri! d! *u&"io&!# t!&di!&t!# !#tudir &(iBr 7di8&o#ti"r ( !#tru"tur 7 *u&"io&%i!&to 8!&!r( d! u& or8&iB"i&.

L# *u&"io&!# ti'o d!( uditor #o&:

• E#tudir ( &or%tiidd %i#i&   o9!tio# 'o(ti"# !#trt!8i# '(&!# 7'ro8r%# d! tr9o.

• D!#rro((r !( 'ro8r% d! tr9o d! u& uditori.• D!*i&ir (o# o9!tio# ("&"! 7 %!todo(o8 'r i&#tru%!&tr u& uditori.• C'tr ( i&*or%"i& &!"!#ri 'r !(ur ( *u&"io&(idd 7 !*!"tiidd d! (o#

'ro"!#o# *u&"io&!# 7 #i#t!%# uti(iBdo#.• R!"r 7 r!i#r !#td#ti"# #or! o(%!&!# 7 "r8# d! tr9o.• Di8&o#ti"r #or! (o# %todo# d! o'!r"i& 7 (o# #i#t!%# d! i&*or%"i&.• D!t!"tr (o# $((B8o# 7 !id!&"i# ! i&"or'orr(o# (o# ''!(!# d! tr9o.• R!#'!tr (# &or%# d! "tu"i& di"td# 'or (o# 8ru'o#  d! *i(i"i&

"or'ortio# #!"tori(!# ! i&#t&"i# &or%ti# 7 !& #u "#o 8(o(iBdor#.• Pro'o&!r (# %odi*i""io&!# u! '!r%it& !(!r ( !*!"tiidd d! (

or8&iB"i&•  A&(iBr ( !#tru"tur 7 *u&"io&%i!&to d! ( or8&iB"i& !& todo# #u# 3%ito# 7

&i!(!#.

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• Co&#id!rr (# ri(!#  %i!&t(!# 7 !"o&%i"# u! i&"id!& !& !(*u&"io&%i!&to d! ( or8&iB"i&.

•  A&(iBr ( di#triu"i& d!( !#'"io 7 !( !%'(!o d! !ui'o# d! o*i"i&.• M&t!&!r !( &i!( d! "tu"i& tr# d! u& i&t!r""i& 7 r!i#i& "o&ti&u

d! &"!#.• Di#!r 7 'r!'rr (o# r!'ort!# d! &"! ! i&*or%!# d! u& uditori.

2.# $er%i de Auditor 

• Mu7 u!& &i!( i&t!(!"tu(• C'"idd d! or8&iB"i& '(&i*i""i& 7 'r!i#i&• C'"idd d! "oordi&"i&• C'"idd d! &3(i#i# 7 #&t!#i#• ,ui"io "riti"o•

C'"idd 'r d!t!"tr &!"!#idd!#• I&i"iti !9!"utiidd %!ti"u(o#idd• C'"idd d! #u'!ri#i& 7 dir!""i&• C'"idd d! "o&tro(• S!8uridd 7 *ir%!B !& #u 'o#i"io&!#• F(!/ii(idd•  A'titud!# 'r tr9r 9o 'r!#i&• C'"idd 'r r!#o(!r #itu"io&!# "rti"#• Mu7 !#tri"to 9u#t! (# &or%# ti"o (or(!#• Co%'ro%i#o or8&iB"io&(

• T"to 7 r!#!r• R!#'o&#i(idd "o&*ii(idd• C'"idd d! "o%u&i""i& 7 r!("io&%i!&to• E#ti(idd !%o"io&(

U& uditori 'u!d! ((!8r #!r u& d!##tr! 7 u! 'or !&*r!&t%i!&to# 'u!d!&o"urrir "o## '!or!#. A# u! !# i%'ort&t! u! #! !it!& !&*r!&t%i!&to# "o&tr $i#tori# %u7 (r8# (# "u(!# #! #(8& d! (o (or( (# 8r!#io&!# !( %i!dr oi&ti%idr.

U& uditor &u&" d!! d! to%r u& 'o#tur d! '!r#o& 'r!'ot!&t! &i %u"$o %!&o#u! trt! d! !r (o# !%'(!do# "o%o '!r#o&# i&*!rior!# 7 u! (o# i&ti%id!. Lo u!d!! d! $"!r !# $"!r(!# #!&tir u! #o& i%'ort&t!# 7 u! ui!r! *or%r 'rt! d!!((o# 'r u! d! !#t %&!r (! #! %3# *3"i( ot!&!r tod ( i&*or%"i&.

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2. OB&ETI'O DE LA A(DITO)IA

E( o9!tio  d! ( Auditori "o&#i#t! !& 'o7r (o# %i!%ro# d! ( !%'r!#  !& !(d!#!%'!o  d! #u# "tiidd!#. Pr !((o (!# 'ro'or"io& &3(i#i# !(u"io&!#r!"o%!&d"io&!# #!#or ! i&*or%"i& r!*!r!&t! (# "tiidd!# r!i#d#.

E( 'ro'#ito 'ri&"i'( d! ( uditori d! r!"ur#o# $u%&o# !# %o#trr "o%o !#t3*u&"io&do !( 'ro8r% (o"(iB&do 'r3"ti"# 7 "o&di"io&!# u! #o& '!r9udi"i(!# 'r( !%'r!# o u! &o !#t3& 9u#ti*i"&do #u "o#to o 'r3"ti"# 7 "o&di"io&!# u! d!!&i&"r!%!&tr#!.

Otro# o9!tio# u! "o&#titu7!& ( uditori #o&:• E( "o&tro( d! ( *u&"i&•

E( &3(i#i# d! ( !*i"i!&"i d! (o# Si#t!%#• L !ri*i""i& d!( "u%'(i%i!&to d! ( Nor%ti ?!&!r( d! ( E%'r!# !& "d3%ito

• L r!i#i& d! ( !*i"B 8!#ti& d! (o# r!"ur#o# %t!ri(!# $u%&o# !i&*or%3ti"o#.

T%i& 'od!%o# d!"ir u! ( uditori &o #(o #ir! 'r #!(r (# *((# 7 (o#'ro(!%# #i&o t%i& &o# 'r!#!&t (# #u8!r!&"i# 7 #o(u"io&!#. E& !#t! #!&tido!( ''!( d! ( uditori d! r!"ur#o# $u%&o# !# *u&d%!&t(%!&t! !du"tio 'oru!'!r%it! !( d!#rro((o d! ( #!&#ii(idd d! (o# d%i&i#trdor!# 'r di8&o#ti"r 'ro(!%#.

!. TI$OS DE A(DITO)IA

L uditori 'u!d! #!r !/t!r& i&t!r& o %i/t "oi&"idi!&do "o& (o# ti'o# d!o#!r"i& d! 'rti"i'&t!# &o 'rti"i'&t!# 7 #!%iG'rti"i'&t!#. Cd u&o d! !#to#ti'o# d! uditori ti!&! (# !&t9# o i&"o&!&i!&"i#.

".1 Auditoria E*terna: !# !( !/%!& "rti"o #i#t!%3ti"o 7 d!t((do d! u& #i#t!%d! i&*or%"i&  d! u& u&idd !"o&%i" r!(iBdo 'or u& '!r#o& #i& &"u(o#

(or(!# "o& ( %i#% o u& *ir% i&d!'!&di!&t! d! "'"idd 'ro*!#io&( r!"o&o"id.E#t '!r#o&  o *ir% d!! #!r "'B d! o*r!"!r u& o'i&i& i%'r"i( 7'ro*!#io&(%!&t! !/'!rt "!r" d! (o# r!#u(tdo# d! uditor uti(iB&do t"&i"#d!t!r%i&d# 7 #3&do#! !& !( $!"$o d! u! #u o'i&i& $ d! "o%'r !( i&*or%!'r!#!&tdo ( tr%i&o d!( !/%!&.

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L  Auditor E/t!r& !/%i& 7 !( "u(ui!r d! (o# #i#t!%# d! i&*or%"i&  d!u& or8&iB"i& 7 !%it! u& o'i&i& i&d!'!&di!&t! #or! (o# %i#%o# !#t ti!&! 'or

o9!to !ri8ur ( rBo&i(idd i&t!8ridd 7 ut!&ti"idd d! (o# !#tdo# !/'!di!&t!#

7 do"u%!&to# 7 tod u!(( i&*or%"i& 'rodu"id 'or (o# #i#t!%# d! ( or8&iB"i&.

"2 Auditor+a Interna: !# !( !/%!& "rti"o #i#t!%3ti"o 7 d!t((do d! u& #i#t!% d!i&*or%"i& d! u& u&idd !"o&%i" r!(iBdo 'or u& 'ro*!#io&( "o& &"u(o#(or(!# "o& ( %i#% uti(iB&do t"&i"# d!t!r%i&d# 7 "o& !( o9!to d! !%itir i&*or%!# 7 *or%u(r #u8!r!&"i# 'r !( %!9or%i!&to d! ( %i#%. E#to# i&*or%!# #o&d! "ir"u("i& i&t!r& 7 &o ti!&!& tr#"!&d!&"i (o# t!r"!ro# 'u!# &o #! 'rodu"!&9o ( *i8ur d! ( F! Pu(i".

L uditor i&t!r& !# u& #!ri"io u! r!'ort ( %3# (to &i!( d! ( dir!""i& d! (

or8&iB"i& 7 ti!&! "r"t!r #ti"# d! *u&"i& #!#or d! "o&tro( 'or !#to &o 'u!d! &id!! t!&!r utoridd d! (&! #or! &i&8& *u&"io&rio d! ( !%'r!# !/"!'"i& d!(o# u! *or%& 'rt! d! ( '(&t d! ( o*i"i& d! uditor i&t!r& &i d!! i&o(u"rr#!o "o%'ro%!t!r#! "o& (# o'!r"io&!# d! (o# #i#t!%# d! ( !%'r!# 'u!# #u *u&"i&!# !(ur 7 o'i&r #or! (o# %i#%o# 'r u! ( (t dir!""i& to% (# %!did#&!"!#ri# 'r #u %!9or *u&"io&%i!&to. 

E/i#t!& otro# ti'o# d! Auditori u! #! r!(iB& d!&tro d! (# !%'r!## "o%o:

".! Auditoria $eri,dica: #! 'r"ti"& !& *!"$ d!t!r%i&d#.

"." Auditoria Contin-a: #o& u!((# u! !& *or% #i#t!%3ti" #! ((!& "o !#d!"ir %!did !& u! #! r!(iB& (# o'!r"io&!# o i!& i&t!r(o# "orto# o irr!8u(r!#.

".# Auditoria Espordica: No i&*(u7!& !& !#t# !( '(Bo o ( "o&ti&uidd #i&o (&!"!#idd d! !/%i&r !& u& %o%!&to ddo. I&t!r&"io&(%!&t! (# uditori# #!"(#i*i"& t!&di!&do :

• L *i(i"i& d!( uditor: E#tt( ! I&d!'!&di!&t! o Prid

•

L r!("i& d!( tr9o: E/t!r&# ! I&t!r&#

• E( o9!to u! #! r!i#: E#tt( 8!&!r( E#tt( *i#"( ! I&d!'!&di!&t!Lo# o9!tio# *u&d%!&t(!# u! #! '!r#i8u!&: ?!#ti& Fi&&"i!r E#'!"i( 7Fi#"(.

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". DIFE)ENCIAS ENT)E LA A(DITO)IA INTE)NA / E0TE)NA

• E& ( Auditor I&t!r& !/i#t! u& &"u(o (or( !&tr! !( uditor 7 ( !%'r!#%i!&tr# u! !& ( Auditor E/t!r& ( r!("i& !# d! ti'o "ii(.

• E& ( Auditor I&t!r& !( di8&#ti"o d!( uditor !#t d!#ti&do 'r ( !%'r!#H!& !( "#o d! ( Auditor E/t!r& !#t! di"t%!& #! d!#ti& "#i #i!%'r! 'rt!r"!r# '!r#o&#.

• L Auditor I&t!r& !#t3 i&$i(itd 'r dr F! P(i" d!ido #ui&"u("i& "o&tr"tu( (or( %i!&tr# ( Auditor E/t!r& ti!&! ( *"u(td(!8( d! dr F! P(i".

. FASES DE LA A(DITO)IA DE $E)SONAL

.1 Contacto Inicia con e Ciente: >r3 u& "o&t"to i&i"i( "o& !( "(i!&t! "o& (*i&(idd d! ot!&!r %7or i&*or%"i& #or! ( !%'r!# 7 'r!"i#r !( tr9o r!(iBr.E# i%'ort&t! "(rr u! #! &!"!#itr3 i&d!'!&d!&"i 7 ( %i#%o ti!%'o "o(or"i&'or 'rt! d! ( !%'r!#. Lu!8o #! !(orr3 u& 'ro'u!#t d! tr9o o "o&trtodo&d! #! "ordr3 'or !#"rito !( o9!tio 7 !( ("&"! d!( tr9o. E#t 'ro'u!#td!!r3 r!"o8!r: '!rodo u! d!#! uditr#! i&*or%! o i&*or%!# !%itir *!"$# d!

r!(iB"i& d! ( "tiidd 7 d! !&tr!8 d! i&*or%!# $o&orrio# !#ti%"i& d!( tot( d!$or#.

.2 $ani%icaci,n $ro3ramaci,n de a Auditoria: S! !(orr3 u& 'ro7!"to 8(o(d! "tu"i& *u&d%!&tdo !& (# "o&di"io&!# 7 ("&"! d! uditor !#t(!"id#.

S! 'ro8r%r3& (# "tiidd!# u! !( uditor #! 'ro'o&8 ((!r "o "o%o"o&#!"u!&"i d! (o# o9!tio# !#t(!"ido#: "(!&drio d! "tu"i& !#ti%"i& d! (#$or# d! tr9o !%'(!r !& "d *#! &tur(!B 7 'ro*u&didd d! (# 'ru!# 7'ro"!di%i!&to# '(i"r '!r#o&( u! 'rti"i'r !& "d *#!.

.! E4ecuci,n de a Auditoria: Pri%!ro #! d!!& r!u&ir "o& (o# !%'(!do# u! & t!&!r u& 'rti"i'"i& dir!"t !& ( uditor. Co& !( *i& d! 'r!#!&tr(!# !( o9!tiod!( 'ro7!"to 7 r!#(tr ( i%'ort&"i d! #u "o(or"i& !& ( *"i(it"i& d!i&*or%"i&.

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 AUDITORIA DE PERSONAL

Lu!8o #! &(iB& (o# #i#t!%# !#t(!"ido# 'or ( !%'r!# 'r 8r&tiBr ( !*i""i7 !*i"i!&"i d! #u# 'r3"ti"# d! r!"ur#o# $u%&o# !# d!"ir !( 8rdo !& u! ( !%'r!#ti!&! "o&tro( d! #u# "tiidd!# d! '!r#o&(.

E#t! "o&tro( "o%'r!&d!r3 ( !(u"i& d! "utro 'ro"!#o# di*!r!&t!#: E#t(!"i%i!&to d! Ptro&!#: JL !%'r!# ti!&! !#t(!"ido# 'tro&!# 'r #!r #i#u# 'r3"ti"# d! r!"ur#o# $u%&o# #o& u!&# o &o@ JS! d&d! d!! ir !&%t!ri d! R!"ur#o# >u%&o#@

O#!r"i& d! (# ""io&!#: JL !%'r!# oti!&! i&*or%"i& #or! #u# ""io&!#@JC%o@ JS! d&d! !#t3 7!&do !& %t!ri d! R!"ur#o# >u%&o#@

" Co%'r"i& d! (# ""io&!# "o& !( 'tr&: JL !%'r!# r!(iB "o%'r"io&!#!&tr! #u# ""io&!# 7 (o# 'tro&!# !#t(!"ido#@ JS! "u3&to (! *(t 'r ((!8r (o#

'tro&!# "orr!"to# !& R!"ur#o# >u%&o#@d A""io&!# "orr!"ti#: JA 'rtir d! !## "o%'r"io&!# ( !%'r!# !%'r!&d!""io&!# "orr!"ti#@ J> '(&!do 'r r!"orr!r ( di#t&"i u! (! #!'r d! (#'r3"ti"# 'ti%# !& R!"ur#o# >u%&o#@

Por (ti%o #! d!!& '(i"r (# 'ru!# 7 (o# &3(i#i# d! uditor '!rti&!&t!#: '#! d!"u!#tio&rio# !&tr!i#t# #o(i"itud d! do"u%!&t"i& ot!&"i& d! rtio# !t".

." Ea5oraci,n Entre3a de In%orme: E( i&*or%! d! uditor d!!r3 "u%'(ir u&tri'(! *i&(idd:

D!#"riir (# 'r3"ti"# d! (o# R!"ur#o# >u%&o# d! ( !%'r!#.

-(orr (# 'r3"ti"#: i&di"r "u3(!# #o& (# "orr!"t# 7 "u3(!# #o& (#i&"orr!"t#.

" Pro'o&!r #u8!r!&"i# 7 r!"o%!&d"io&!# "o& !( *i& d! "urir (# d!*i"i!&"i#d!t!"td#.

E#tru"tur d!( i&*or%!:• O9!tio# 7 ("&"! d! ( uditor.• Pro"!di%i!&to# d! uditor 7 #'!"to# %!todo(8i"o# 8!&!r(!#.• Pr!#!&t"i& d! r!#u(tdo#.• R!#u%!& d! (# "o&"(u#io&!#.• I&*or%! d!( uditor.• R!"o%!&d"io&!# d!( uditor.•  A&!/o K#o'ort! do"u%!&t( d! (o# r!#u(tdo# 'ortdo#.

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 AUDITORIA DE PERSONAL

E( i&*or%! d!! "u%'(ir u& #!ri! d! r!ui#ito#:

C(ridd: "o%'r!&#i(! 7 d! *3"i( (!"tur.

Atr"tio: 'r!#!&"i d! t(# 8r3*i"o# *or%to %u7 "uiddo !t".

" Ri8uro#o: #i& !rror!# d! "3("u(o "!&trdo !& $!"$o# "o&#ttdo# %3# u! !&o'i&io&!#.

d R!(!&"i: "!&trdo !& (o# #'!"to# %3# i%'ort&t!# %3# !#trt8i"o#.

! Co&#tru"tio: 'r!#!&t r!"o%!&d"io&!# 7 #u8i!r! ""io&!# d! %!9or.

6. ETA$AS DE LA A(DITO)IA DE $E)SONAL

Tod uditori d! '!r#o&( "u!&t "o& u& #!ri! d! !t'# (# "u(!# #o& i%'ort&t!#'oru! *"i(it& #u r!(iB"i& t%i& !#t# 7ud& ((!r u& %!9or "o&tro( 7 #or!todo !& ord!& !( tr9o u! #! !#t r!(iB&do 'r !itr u! ( uditori #! "o&i!rt!& u& d!#ord!& d! ''!(!# u! &i #iui!r #! #! u! !# (o u! #! (o8ro r!"r.Di"$# !t'# #o&:

6.1 O5tenci,n de os datos e in%ormes: Lo# do# 'ri&"i'(!# #'!"to# 'r!io# d!!#t uditori #o&:

1. E( di#!o  d! *or%# 7 "u!#tio&rio# 'ro'ido# u! &o# $8& %3# *3"i( (i&!#ti8"i& ( r!"o(!""i& 7 ( 'r!"i#i& d! (o# dto#.

2. E( di!#tr%i!&to d! (# '!r#o&# u! $r3& d! r!"o8!r !#to# dto#.

u! !( #'!"to $u%&o 7 u& !( d%i&i#trtio !& 8!&!r( !# u& 'o"o di*"i( d!%!dir !& o"#io&!# !( uditor #! d!! "o&*or%r "o& u& d!t!r%i&"i& d! ti'od!#"ri'tio o "u(ittio.

Pr !#! !*!"to #! #u8i!r!& do# *or%u(#:

1. L "u&ti*i""i& i&dir!"t: !r &u!#tr or #or! d%i&i#tr"i& 'or r!#u(tdo#.2. L 7ud d! 'r!8u&t# t(!# "o%o:

• Co&#id!r& (# 8!r!&"i# u! ( i&*or%"i& u! $& r!"iido !& %t!ri d!'!r#o&( (!# $ '!r%itido to%r (# d!"i#io&!# &!"!#ri#@

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 AUDITORIA DE PERSONAL

• E#ti% !( d!'rt%!&to d! '!r#o&( u! $ r!"iido 'o7o d! ( 8!r!&"i  !&8!&!r( !& todo# (o# #'!"to# &!"!#rio#@

•S! !#ti% u! ( "titud  d! '!r#o&( !# !& ( %7or d! (o# "#o# d!d$!#i& 7 #ti#*""i& 'r "o& ( !%'r!#@

E#t# 'r!8u&t# #o& i&ti(!# o i!& ti(!# 'r u#r !& u& !%'r!# '!ro !#i%'ort&t! u! "d !%'r!# #!' d!*i&ir i!& u! !# (o u! ui!r! 7 u! !( ti'o d!'r!8u&t# d!'!&d!r d! "u!rdo (o u! ( !%'r!# ui!r! o &!"!#it u! #!udit!.

T%i& otro ti'o d! 'r!8u&t# "(!# 'r u! !( uditor 7 ( uditori #! !*i"B 7!*i"i!&t! #o&: J<u@ JPoru@ JC%o@ JCu3&do@ JD&d!@ J<ui&@ !t". E#t!ti'o d! 'r!8u&t# #o& (# %3# uti(iBd# 7 7ud& dr u& %!9or !&*ou! #or! (o u!

#! d!#! uditr.

6.2 Anisis de os datos reca5ados: L 'rt! %# i%'ort&t! d! ( uditori #!"!&tr !& !( &3(i#i# d! (o# dto# r!"do#H !# d!"ir: !( #!(%i!&to d! (# *((#!&"o&trd# #or! !( "u%'(i%i!&to d! (o# 'ro8r%#  7 'r!#u'u!#to# !& %t!ri d!'!r#o&(H ( i&!#ti8"i& d! #u# "u## ( d!t!r%i&"i& d! #i (o# 'ro8r%#  7'ro"!di%i!&to# 'u!d!& %!9orr#! 'r ot!&!r (# 'o(ti"#  *i9d# o 'r (%odi*i""i& #u'r!#i& di"i& o "%io d! otro# o9!tio# 7 'o(ti"# ( (uB d! (#&u!# &!"!#idd!# #ur8id#. T%i& !# i%'ort&t! %!&"io&r ( di#"u#i& "o&di!r#o# 9!*!# 'r "o&o"!r #u# 'u&to# d! i#t "(r"io&!# 7 di"io&!# $#t u! !(

o (o# uditor!# 'u!d& *or%r#! !& r!("i& "o& (o# o9!tio#  u! !& %t!ri d!'!r#o&( #o#ti!&! ( !%'r!#.

6.! E in%orme  de a auditoria: E# !( r!#u(tdo *i&( d! ( uditori !( "u( d!!"o&t!&!r (o# #i8ui!&t!# 'u&to# 'r (o8rr u! #! 'r!"i# t"&i" 7 "o&"i#:

1 L i&di""i& d! u!((# *((# !& (o# 'ro8r%# 7 'ro"!di%i!&to# u! #! $7&!&"o&trdo "o& ( i&di""i& d! (o# do# u! #! !#ti% $ "u#do o 'udi!ro&"u#r.

2 L d!"u"i& o i&d!"u"i& d! (o# 'ro8r%# !& r!("i& "o& (o# o9!tio# 7'o(ti"# #!(do# !& %t!ri d! '!r#o&(.

) L r!"o%!&d"i& d! u!((o# "#o# !& (o# u! "o&!&8 !(!r r!du"ir %odi*i"r"%ir o #u'ri%ir d!t!r%i&do# o9!tio# 7 'o(ti"# 'or "o&#id!rr#!i&("&B(!# i&d!"udo# o#o(!to# !t" i&di"&do ( rB& 7 d!%o#tr"io&!#o9!ti# !& u! #! *u&d%!&t (o &t!rior.

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 AUDITORIA DE PERSONAL

4 L i&*or%"i& d! (o u! &o 'udo uditr#! 7 (# rBo&!# u! (o i%'idi!ro&.

Todo !#to #! $"! "o& !( 'ro'#ito d! u! !( i&*or%! #! (o %3# i(! 7 !rdd!ro 7

u! !# i&*or%"i& %u7 (io# 7 #or! todo ti( 'r (# !%'r!## 'u!# d! ( uditorid!'!&d!& (# %!9or# u! #! i%'(!%!&t!&.

7. A)EAS 8(E SE $(EDEN A(DITA)

U& uditori 'u!d! #!r ((!d "o !& tod ( or8&iB"i& !# d!"ir !& "d u&d! (# 3r!# d! !#t (8u&# 'u!d! #!r:

1. O9!tio# 7 'o(ti"#: Pr #!r #i #! !#t3& "u%'(i!&do 7 #i !#t3& i!& d!*i&ido#

d!&tro d! ( !%'r!#.2. Fu&"io&!# d! (o# d!'rt%!&to#: #! udit& 'r !r #i !/i#t! 9!rru u&

!#tru"tur or8&iB"io&(. 

• Su 9!rru.• Su !#tru"tur.• Nu%!ro d! '!r#o&# u! o"u'.• Fu&"io&!# u! #! d!#!%'!& 7 #u di#triu"i&.

). Co&o"i%i!&to d! dto# d! (o# tr9dor!#: #! !ri*i"& 'r "o&o"!r "o& %7or 

'ro*u&didd !( r!"ord d! !#to#. Cu&to#@

• Or!ro#• E%'(!do# d! o*i"i&• -!&d!dor!#• T"&i"o#• Su'!ri#or!# d! 'ri%!r (&!•  A(to# E9!"utio#• Otr# "t!8or# !#'!"i(!#@

4. Co&o"!r dto# #or! !( #i&di"to: !# %u7 i%'ort&t! "o&o"!r #or! !#t 3r! 7u! !# *o"o ro9o 'r ( or8&iB"i& (! %3# #!r "d %oi%i!&to  'r!itr #or'r!## u! 'u!d '!r9udi"r ( or8&iB"i&.

• Si&di"to# (o# u! '!rt!&!"!& (o# tr9dor!#• Cu&to# d! "d u&o@• D! u! "t!8or#@

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 AUDITORIA DE PERSONAL

• C!&tr( ( u! '!rt!&!"!& !( o (o# #i&di"to#.• Situ"i& 8!&!r( d! (# r!("io&!# "o& !( o (o# #i&di"to#.

5. Co&o"!r "u( !# !( 'ro"!#o  d! r!"(ut%i!&to  7 #!(!""i&: !#to "o& !( *i& d!"o&o"!r "u( !# ( di&3%i" d! (# "o&o"tori# 'r !( r!"(ut%i!&to #i !# !(%3# d!"udo 7 'r !r #i *u&"io& d! ( %!9or %&!r.

• Fu!&t!# d! #t!"i%i!&to 'or "t!8or# d! '!r#o&(• P#o# u#do# !& !( 'ro"!di%i!&to d! ( #!(!""i&.• Corr!("i& !&tr! (o# r!#u(tdo# d! ( #!(!""i& 7 (o# ot!&ido# !& !( tr9o 7

"o&du"t d! (o# !%'(!do#.

6. R!i#r !( 'ro"!#o d! "'"it"i& 7 di!#tr%i!&to u! #! d (o# !%'(!do#:!#to "o& !( *i& d! "o&tr "o& u& "'"it"i& !#'!"i(iBd 'r "d 3r! 7 &o

"o& "ur#o# u! &o #!& ti(!#.

• Si#t!%# d! di!#tr%i!&to 'r (o# di!r#o# &i!(!#• C'"it"i& u! $7 'odido dr#!• C'"it"i& d! (o# !%'(!do# u or!ro# #"!&dido# 9!*!#• Mtodo# d! d!#rro((o d! (to# !9!"utio#• E(u"i& 'or (o# 'ro'io# di!#trdo# #or! !( di!#tr%i!&to "'"it"i&

r!"iido#.• Corr!("io&!# !&tr! !( di!#tr%i!&to "'"it"i& 7 d!#rro((o ddo# 7 (o#

r!#u(tdo# ot!&ido# !& !( tr9o 7 !& ( "o&du"t.

 ;. -!r (o# tu(dor!# d! #u!(do# 7 #(rio#: 'r !ri*i"r #i #! !#t d!&tro d! (o#

!#t3&dr!# d!( "o%'!t!&"i.

• Po(ti"# *i9d# ( r!#'!"to• Si#t!%# d! (u"i& !%'(!do#• E&"u!#t# d! #(rio# !& ( r!8i& 7 #u# r!'!r"u#io&!# !& ( *i9"i& d! (o# d!

( !%'r!#• C(#i*i""i& d! (o# #(rio#• Si#t!%# d! "(i*i""i& d! %!rito# 7o 'r!"i"i& d! r!#u(tdo#•

C%o $ i&*(uido ( &ti8!dd !& (o# #(rio#.• Si#t!%# d! i&"!&tio#H "t!8or# u! (o# ti!&!& 7 (# u! "r!"!& d! !((o#• Pr!#t"io&!# (!8(!# 7 !/tr (!8(!#

. L rot"i& d! '!r#o&( !/i#t!&t!: !#to "o& !( *i& d! d!t!&!r 7 #!r u! !# (ou! %u!! (o# !%'(!do# d!9r #u tr9o.

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 AUDITORIA DE PERSONAL

•  Au#!&ti#%o# 7 #u# "u##• R!trdo# 7 #u# "u##

=. Mor( d!( '!r#o&(: 'r !r u! t&t %oti"i& ti!&!&.

10. >i8i!&! 7 #!8uridd: #! r!(iB "o& !( *i& d! "o&o"!r #i !#t3& "u%'(i!&do "o& !(r!8(%!&to d! !#t 3r! 'r "$!"r 7 #!r !( 'oru! d! ""id!&t!# o"urrido#!t".

11. Si#t!% d! i&*or%"i& #or! ( d%i&i#tr"i& d! '!r#o&(

12. P(&!# d! r!"ur#o# $u%&o# d%i&i#tr"i& d! ( "o%'!&#"i& KP(&!# d!#u#titu"i& 7 r!!%'(Bo Ni!(!# d! #u!(do# #(rio# ! i&"!&tio#

1). A&3(i#i# d! 'u!#to# KD!#"ri'"io&!# 7 !#'!"i*i""io&!# d! 'u!#to#

14. Co&tro( 7 !(u"i& d! ( or8&iB"i& KT"&i"# d! !(u"i& d!(d!#!%'!o !&tr!i#t# d! !(u"i&

15. Auditor# d! '!r#o&( K*u&"i& d!( d!'rt%!&to d! r!"ur#o# $u%&o# 7!(u"i& d! (o# 8!r!&t!# d! (&!

9. BENEFICIOS 8(E A$O)TA LA A(DITO)IA DE). .

°Id!&ti*i" (# "o&triu"io&!# 7 %!9or ( i%8!& d! (o# RR.>>. !& (or8&iB"i&

° O(i8 (o# D!'rt%!&to# d! R!"ur#o# >u%&o# #u%ir %7orr!#'o&#i(idd 7 "tur ( %3# (to &i!( d! 'ro*!#io&(i#%o

° E#"(r!"! (# r!#'o&#i(idd!# 7 (o# d!!r!#

° F"i(it ( u&i*or%idd d! (# 'r3"ti"# 7 (# 'o(ti"#

° D!t!"t 'ro(!%# (t!&t!# 'ot!&"i(%!&t! '!r9udi"i(!# 'r ( or8&iB"i&

° ?r&tiB !( "u%'(i%i!&to d! (# di#'o#i"io&!# (!8(!#

° R!du"! (o# "o#to# %!di&t! %!9or!# 'r3"ti"#

° Pro%u!! (o# "%io# &!"!#rio# !& ( or8&iB"i&

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 AUDITORIA DE PERSONAL

°  A(i!&t ( u&i*or%idd d! 'o(ti"# 7 'r3"ti"#

° ?r&tiB !( "u%'(i%i!&to d! di!r## di#'o#i"io&!# (!8(!#.

1;.A(DITO)IA DE LAS EST)ATE<IACO)$O)ATI'A

Lo# 'ro(!%# &o #! "o&*i&& !#tri"t%!&t! ( 3r! d!( d!'rt%!&to d! r!"ur#o#$u%&o# #i&o u! #o& %'(io#. Por !#o #! !(:

• E( u#o d! (o# 'ro"!di%i!&to# d! '!r#o&( 'or 'rt! d! (o# 8!r!&t!#

• E( !*!"to u! !## "tiidd!# ti!&!& #or! !( '!r#o&(

• L# !#trt!8i# "or'orti# 7 ( *or% !& u! #! r!("io&& "o& ( #o"i!dd !&8!&!r( 'oru! (# d!"i#io&!# d! ( "'u( dir!"t%!&t! *!"t& ( d!'rt%!&tod! '!r#o&(

• E( tr9o d!( d!'rt%!&to d! r!"ur#o# $u%&o#

Lo# i&t!8r&t!# d!( d!'rt%!&to d! '!r#o&( 'u!d!& *%i(iriBr#! *o&do "o& (!#trt!8i "or'orti tr# d! !&tr!i#t# 7 '(3ti"# dir!"t# "o& !( diri8!&t! "u%'(!"o& #u tr9o 7 !( 8rdo d! "!'t"i& 7 d$!r!&"i d!( '!r#o&( (# 'o(ti"# d!r!"ur#o# $u%&o# !& r!("i& "o& (o# '(&!# !#trt8i"o# d! ( "o%' !# %u"$o%!9or.

11.A(DITO)IA A NI'EL DE SATISFACCION DELOS E=$LEADOS

Lo# !%'(!do# dui!r& %7or r!#'!to 'or (# "tiidd!# d! '!r#o&( "u&do !(d!'rt%!&to d! r!"ur#o# $u%&o# (o# "o&#u(t 7 to% !& "u!&t #u# o'i&io&!# 7 #!'o&!& !& 'r3"ti".

Si!%'r! u! (o# 8!r!&t!# 7 #u'!ri#or!# d! (&! '!r"i& u! !( d!'rt%!&to d!'!r#o&( "o&triu7! u! (o8r!& #u# %!t# 7 o9!tio# d!'rt%!&t(!# ( r!""i&t!&d!r3 #!r 'o#iti 7 "o&#tru"ti.

Lo# d!'rt%!&to# d! r!"ur#o# $u%&o# u! ("&B& #u# o9!tio# d!"ud%!&t!#! 'r!o"u'& t&to 'or !( (o8ro d! (# %!t# d! ( !%'r!# "o%o 'or !( (o8ro d! (o#o9!tio# i&diidu(!# d! (# '!r#o&# u! ( i&t!8r& 7 u! #i (# &!"!#idd!# d! (o#

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 AUDITORIA DE PERSONAL

!%'(!do# #! d!#"uid& !( u#!&ti#%o (o# "o&*(i"to# 7 ( t# d! rot"i& ti!&d!& u%!&tr. 

12.TECNICAS DE IN'ESTI<ACION $A)A LAA(DITO)IA DE $E)SONAL

E( 'ro"!#o d! !(u"i& d! (# "tiidd!# d! r!"ur#o# $u%&o# d! u& !%'r!#d! i&!#ti8"i& u! 7ud! r!"o'i(r i&*or%"i& #or! !## "tiidd!# !#t# #o&:

En%o>ue comparati?o E( "o%it o !ui'o u! !*!"t ( uditor "o%'r (

"o%' o u& d!'rt%!&to o dii#i& d! !(( "o& otr "o%' o "o& otr dii#i&'r id!&ti*i"r 3r!# d! d!#!%'!o i&#u*i"i!&t!.

Consutor e*terno. E( "o%it d! uditor #! # !& !( di8&#ti"o u! u& "o&#u(tor !/t!r&o r!(iBo d! ( or8&iB"i& o !& (o# r!#u(tdo# u! 'u(i" u& !&tidd!#'!"i(iBd #or! (o# 'r3%!tro# d! ( i&du#tri r!#'!"to (o# "u(!# 'u!d!!(ur#! (o u! #! r!(iB !& ( !%'r!#

En%o>ue estad+stico. A 'rtir d! (o# r!8i#tro# !/i#t!&t!# !( "o%it d! uditor 8!&!r!#t3&dr!# !#td#ti"o# "o&tr (o# "u(!# #! !(& (o# 'ro8r%# 7 "tiidd!#.

En%o>ue retrospecti?o de o3ros. Co& !#t t"&i" #! 'u!d! d!t!r%i&r !( 8rdo d!"u%'(i%i!&to u! #! !#t3 ot!&i!&do r!#'!"to (# (!7!# 7 di#'o#i"io&!# i&t!r&#.

En%o>ue por o54eti?os. E( !ui'o d! !(u"i& "o%'r (o# r!#u(tdo# r!(!# "o& (o#r!#u(tdo# u! #'ir. E#t t"&i" '!r%it! d!#t"r (# 3r!# !& (# u! !(d!#!%'!o 'u!d! #!r i&#u*i"i!&t! 7 #! "o&"!&tr& !& !((# (o# !#*u!rBo# 'r%!9orr(#.

1!.=ETODOS E INST)(=ENTOS $A)AIN'ESTI<ACIONES EN (NA A(DITO)IA

S! $ d!#rro((do# %todo# d! i&!#ti8"i& u! i%'(i" !( u#o d! di!r##$!rr%i!&t# "o%'(!%!&tri# !#t# &o# '!r%itir3& ot!&!r i&*or%"i& "u&titti 7"u(itti "!r" d! (# 'r3"ti"# d! R!"ur#o# >u%&o# d! ( !%'r!#. Lo# %3#uti(iBdo# #o& (o# #i8ui!&t!#:

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7/17/2019 Auditori A

http://slidepdf.com/reader/full/auditori-a-568d6ec5036ba 17/20

 AUDITORIA DE PERSONAL

Entre?istas: L# !&tr!i#t# dir!"t# "o& !( '!r#o&( todo &i!( #o& u& 'od!ro#$!rr%i!&t 'r ot!&!r i&*or%"i& "!r" d! (# "tiidd!# d! r!"ur#o# $u%&o# 7'r id!&ti*i"r 3r!# u! &!"!#it& %!9orr #u *i&(idd !# "o&tr#tr 7 %'(ir (i&*or%"i& ot!&id 'rtir d! (# otr# $!rr%i!&t# d! i&!#ti8"i&. S! trt d!

"o&#!8uir u& "o&!r#"i& *(uid !it&do u! !( !%'(!do #! #i!&t i&"%odo ot!&8 ( #!&#"i& d! !#tr !& u& i&t!rro8torio.

Cuestionarios:  #o& r!!# 'r!8u&t# u! d! %&!r dir!"t 7 o9!ti &o# & 'ro'or"io&r i&*or%"i& "!r" d! ri(!# "u(itti# "o%o 'u!d! #!r (#ti#*""i& "o& (# 'r3"ti"# d! R!"ur#o# >u%&o# d! ( !%'r!# 7 d! ri(!#"u&titti# "o%o 'u!d!& #!r !( &%!ro d! "ur#o# d! *or%"i& u! $& r!(iBdo (o#!%'(!do# (o (r8o d!( o o !( &%!ro d! !"!# u! #! (!# $ '#do !("u!#tio&rio d! !(u"i& d!( d!#!%'!o o !( d! &3(i#i# d! "(i% (or(.

E#to# &o# '!r%itir ot!&!r i&*or%"i& d! *or% r3'id 7 d! u& 8r& "&tidd d!

8!&t! d!%3# '!r%it! !( trt%i!&to !#td#ti"o 7 "o%'utriBdo d! ( i&*or%"i& 'or "t!8or# Kd!'rt%!&to# 8&!ro !dd &ti8!dd 'u!#to !t".

Sondeos de opini,n: O*r!"!& r!#'u!#t# %3# dir!"t# 7 $o&!#t# "u&do "o&t!#t&u& "u!#tio&rio u! "u&do #! !&tr!i#t& "o& u& *u&"io&rio d!( d!'rt%!&to d!'!r#o&(. Si& !%r8o d!ido u! (# !&tr!i#t# #o& "o#to## !& tr%i&o# d!ti!%'o 7 di&!ro %u"$o# d!'rt%!&to# d! r!"ur#o# $u%&o# uti(iB& #o&d!o# d!o'i&i& 'r ot!&!r i&*or%"i&.

Cacuo de )atios: !# u& $o9 d! "$!u!o KC$!" Li#t I !& ( u! tr# d! u&#!ri! d! t!%# u! !( uditor #! !&"r8r3 d! "o%'(!%!&tr 'rtir d! ( i&*or%"i&u! (o# !%'(!do# *"i(it!& #! ot!&dr3& u&o# dto# &u%ri"o# u! '!r%itir3& !("3("u(o d! di*!r!&t!# rtio# r!("io&do# "o& "d u& d! (# 3r!# d! R!"ur#o#>u%&o# 7 u! '!r%itir3& #u 'o#t!rior (or"i&. Si !& !( #i#t!% d! "o&tro( i&t!r&o d!( !%'r!# 7 !#t& "("u(do# !#to# rtio# #! 'ro"!d!r3 ( !ri*i""i& 7 !( &3(i#i#d! (o# %i#%o#.

Anisis hist,ricos: P!r%it! duirir i&*or%"i& !#!&"i( #or! ( *u&"i& d! (d%i&i#tr"i& d! (o# r!"ur#o# $u%&o# d! ( !%'r!#. KAuditor# d! ( #!8uridd*#i" 7 #'!"to# d! #(ud Auditor d! "o&*(i"to# Auditor# d! ( "o%'!&#"i&

Anisis de Documentaci,n: S! #o(i"it di*!r!&t! do"u%!&t"i& "o%o (o# i%'r!#o#uti(iBdo# !& ( !(u"i& d!( d!#!%'!o (# !&"u!#t# 'r !(ur ( *or%"i& (#d!#"ri'"io&!# d! (o# 'u!#to# d! tr9o 7 otro# 'r #u &3(i#i# 7 (or"i&.

In%ormaci,n e*terna:  L# "o%'r"io&!# "o& otr# or8&iB"io&!# 'u!d!&'ro'or"io&r (o# uditor!# u& i#i& d!"ud u! (!# '!r%it !%itir 9ui"io# "!rt!ro#7 to%r d!"i#io&!# "orr!"t#.. L# *u!&t!# %3# "o&*i(!# 'r ot!&!r i&*or%"i&!#'!"i(iBd i&"(u7!& (# or8&iB"io&!# i&du#tri(!# 7 'ro*!#io&(!# (# "3%r# d!"o%!r"io !t".

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7/17/2019 Auditori A

http://slidepdf.com/reader/full/auditori-a-568d6ec5036ba 18/20

 AUDITORIA DE PERSONAL

In?esti3aci,n en e rea de os recursos humanos:  Co%'r& u& 8ru'o!/'!ri%!&t( "o& otro d! "o&tro( !& "o&di"io&!# r!(i#t#. E#to# !/'!ri%!&to# #! ((!& "o 'r ot!&!r dto# r!*!r!&t!# #'!"to# "o%o !( u#!&ti#%o ( t# d!

rot"i& !( &i!( d! #ti#*""i& "o& !( !%'(!o ( "o%'!&#"i& ( #!8uridd 7 otro#.P!ro %u"$o# 8!r!&t!# #! %u!#tr& r!"io# !/'!ri%!&tr "o& #u# tr9dor!#d!%3# (o# r!#u(tdo# d! !#to# !/'!ri%!&to# &o #o& "o&"(u#io#.

Ta5uaci,n e interpretaci,n de resutados: Si& &!"!#idd d! &i&8u& "o%'(i""i&!#td#ti" !# d!#!(! #i& !%r8o u! ( tu("i& d! (o# r!#u(tdo# 'u!d #!r r!(iBd d!( %!9or %odo 'o#i(!.

E( r!#u(tdo d!! "o&t!&!r (o# #i8ui!&t!# #'!"to#:° Lo# r!#u(tdo# d!!& #!r *r&"%!&t! !/'u!#to# u&u! #!& !& "o&tr d! (

!%'r!#.°

L i&t!r'r!t"i& d! (o# %i#%o#° E( &u&"io d! (# %!did# u! ( !%'r!# $ d!"idido to%r 'r r!#'o&d!r

(# i&ui!titud!# r!!(d# !& ( !&"u!#t.° L !/'(i""i& (o %# o9!ti u! #! 'o#i(! !& (o# u! ( !%'r!# #u 9ui"io

'i!&#& u! !#t3& %(.° L 'ro%o"i& d! 9u&t# %!## r!do&d# 7 !&tr!i#t# 'r di#"utir 7 trtr d!

((!8r u& "u!rdo !& todo# u!((o# #'!"to# !& u! ( !%'r!# &o "oi&"id!"o& (o# 'u&to# d! i#t d! ( %7or d! #u '!r#o&( o i!& "u&do !/i#t!&"rit!rio# "!&trdo# !& !#t!.

E in%orme de auditor+a: E# u& d!#"ri'"i& 8(o( d! (# "tiidd!# d! r!"ur#o# $u

%&o# !& ( !%'r!#. I&"(u7! t&to (o# 9ui"io# 'o#itio# 'or (o# #'!"to# u! #! $&(o8rdo i!& "o%o (# r!"o%!&d"io&!# 'r 'o&!r !& 'r3"ti" %!did# "orr!"ti# !&(# 3r!# u! (o r!ui!r!&. Cu&do u& i&*or%! r!"o&o"! ( !/i#t!&"i d! #'!"to#'o#itio# 7 &!8tio# #! "o&#id!r %3# (&"!do 7 (o8r %!9or "!'t"i&.

E( i&*or%! u! #! !&tr!8 ( 8!r!&t! d! r!"ur#o# $u%&o# #u!(! "o&t!&!r tod (i&*or%"i& u! #! 'ro'or"io& (o# 8!r!&t!# d! (&! d!%3# (! 'ro'or"io&r!tro(i%!&t"i& ( 8!r!&t! #or! #'!"to# "o%o:

° L# "titud!# d! (o# 8!r!&t!# d! (&! 7 d!( '!r#o&( !& 8!&!r( r!#'!"to (d!'rt%!&to 7 (o# #!ri"io# u! 'r!#t.

° U& !ri*i""i& d! (o# o9!tio# 7 '(&!# d!( d!'rt%!&to "o& r!"o%!&d"io&!# "!r" d! "%o ("&Br(o#.

° R!"o%!&d"io&!# !#'!"*i"# #or! (o# "%io# &!"!#rio# 7 u& !#"( d!'rioridd!# u! 7ud! ( to% d! d!"i#io&!#.

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7/17/2019 Auditori A

http://slidepdf.com/reader/full/auditori-a-568d6ec5036ba 19/20

 AUDITORIA DE PERSONAL

?r"i# ( i&*or%"i& u! !#t! do"u%!&to d! (o# r!"ur#o# $u%&o# "o&ti!&! !(8!r!&t! d! '!r#o&( 'u!d! do'tr u& '!r#'!"ti 8(o( r!#'!"to ( *u&"i& u!!#t3 d!#!%'!&do !#t(!"!r u& "(!&drio d! "tiidd!# d!*i&ir (# 'rioridd!#'r !( &u!o '!riodo d! tr9o 7 d!%3# 'u!d! r!#o(!r (o# 'ro(!%# 'r (o8rr 

u! #u 3r! !*!"t! u& %!9or "o&triu"i& ( !%'r!#.

1".LA A(DITO)IA $E)=ITE 'E)IFICA):

• >#t u! 'u&to ( 'o(ti" d! r!"ur#o# $u%&o# #! # !& u& t!or"!'t(!

• S! trt d! !(ur 7 %!dir (o# r!#u(tdo# d! ( AR> KAd%i&i#tr"i& d!R!"ur#o# >u%&o# !& (# "tiidd!# d! %7or o %!&or 'rioridd "o%o:I&di"dor!# d! !*i"i!&"i 7 !*i""i !& "u&to #! r!*i!r! ( *or%"i& d! #t**

!&tr!&%i!&to 7 d!#rro((o r!%u&!r"i& !&!*i"io# #o"i(!# r!("io&!##i&di"(!# !t".

• C(ri*i""i& d! o9!tio# 7 !/'!"tti# !& "u&to ( Ad%i&i#tr"i& d!R!"ur#o# >u%&o# !& tr%i&o# d! "&tidd "(idd ti!%'o 7 "o#to

• E%'(!o d! r!"ur#o# 7 r!#u(tdo# ot!&ido#

• Co&triu"i& d! ( Ad%i&i#tr"i& d! R!"ur#o# >u%&o# !& (# o9!tio# 7 (o#r!#u(tdo# d! ( !%'r!#

• C(i% or8&iB"io&( d!#rro((o ! i&"!&tio ( "r!tiidd d!( '!r#o&(.

 

1#. CONCL(SIONES

1. E# &!"!#rio d!#rro((r uditori# !*i""!# d! r!"ur#o# $u%&o# u! %id& (#'!r"!'"io&!# u! ti!&!& (o# !%'(!do# #or! ( 9u#ti"i d! ( d%i&i#tr"i& 7 !("(i% 'r ( "o%u&i""i& !*i"i!&t! d!&tro d! ( "o%'.

2. E( uditr !# !( 'ro"!#o d! "u%u(r 7 !(ur !id!&"i r!(iBdo 'or u&'!r#o& i&d!'!&di!&t! 7 "o%'!t!&t! "!r" d! ( i&*or%"i& "u&ti*i"(! d!u& !&tidd !"o&%i" !#'!"i*i" "o& !( 'ro'#ito d! d!t!r%i&r ! i&*or%r "u(!# ( !r"idd d! di"$ i&*or%"i&.

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7/17/2019 Auditori A

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 AUDITORIA DE PERSONAL

). L uditori !# di&3%i" u! #! d!! '(i"r *or%(%!&t! !& tod !%'r!#i&d!'!&di!&t!%!&t! d! #u %8&itud 7 o9!tio#H #u '(i""i& d!! #!r #!"u!&"i( 7 "o&#ttd 'r (o8rr !*i"i!&"i.

4. Tod !%'r!# '(i" o 'rid u! uti(i"! Si#t!%# d! I&*or%"i& d!!&#o%!t!r#! u& "o&tro( !#tri"to d! !(u"i& d! !*i""i 7 !*i"i!&"i. >o7 !& d!( /ito d! u& !%'r!# d!'!&d! d! ( !*i"i!&"i d! #u# #i#t!%# d! i&*or%"i&.

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