1、1 中文 3652 字 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 Audit Conceptualization of HR Auditing Auditing has evolved， becoming increasingly specific， until
2、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 diag
3、nosing, 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 futur
4、e 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
5、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. Ac
6、cording to this approach, the results obtained can be valued from certain HR policies (an external 2 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 lea
7、d 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 Auditing HR auditing has evolved in recent years to the point that it has ceased to be a mere instrument
8、 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 element
9、s 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 valu
10、ing 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 wh
11、ich refer to quantity, quality and reliability, or cost and speed, therefore placing the focus on activities, cost, or productivity ratios From 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 t
12、he 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-base
13、d audit, and the strategical audit. The Legal Approach in HR Auditing This first concept of HR auditing is based on a legal outlook. According to Antona, 3 the audit of performance or conformity consists of “making an inventory of the social situation of the company, considering the labor law norms
14、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, discipli
15、ne, 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,
16、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
17、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 H
18、RM 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
19、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 Audit The function audit centers on “observing if the procedu
20、res 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
