AUDIT

SUMBER DAYA
MANUSIA
 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
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
 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
 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,
 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
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
 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
 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
 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-
FINANCIAL STATEMENT ACCOUNTS
AFFECTED
TYPES of DOCUMENTS and
RECORDS
 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
 PENDEKATAN AUDIT SDM
1. Menetapkan ketaatan hukum dan
peraturan
2. Mengukur kesesuaian program dan
tujuan
3. Menilai performa program
FUNGSI SDM
4. Perencanaan
5. Pemilihan
6. Pelatihan
7. Penilaian
8. Kompensasi
 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
 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,
 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
 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
 SEKIAN
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 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
 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
- Training program 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
 SEKIAN
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