Checklist for HR, Personnel & Administration

CHECKLIST FOR HR, PERSONNEL & ADMINISTRATION

S. PRI
INPUT
N ORI ISSUES RISK ASSOCIATED METHODOLOGY
REQUIREMENT
o. TY
1 Adequacy & relevance of HR policies
Whether adequate, logical Improperly defined HR Review the following policies framed by HR in light Obtain
& practicable policies have policies resulting in of its relevance, rationale& logic and test check its documented
been framed by HR & their employee compliance copies of various
compliance is regularly dissatisfaction 1. Travel policy HR polices
ensured 2. Asset Building Loan / other loans & advances
3. Employee Well being policies
4. Policy on providing mobile connection /
handsets to the employee
5. Leave entitlement / encashment policy

2 Manpower planning
Whether there is adequate Improper assessment 1. Examine the rationale of quality & number of 1. Obtain the
manpower planning to of manpower manpower requirements. requisite
evaluate the department/ requirements would 2. Map the actual manpower resources vis-à-vis documents to
designation wise manpower result in over/ under the budgeted requirements. Review the substantiate a
requirement. staffing & may have variations & enquire the reasons for the same. manpower
an overall adverse 3. Review the very need of contractual manpower study.
impact on the & examine if it is within the sanctioned 2. Obtain the
profitability & budgeted limits. budgeted &
operational efficiency 4. Examine if there is some comparative study actual figures
of the company. undertaken by HR between the companies of manpower.
within the same industry.
5. Review if the outsourcing perspective has been
considered at the time of manpower planning
only.
6. Also review the manpower of one operating
circle with the other comparable circle within
the Bharti group & find out if it is over/ under
staffed.
3 Selection/ new recruitment
Whether there is defined Recruitment from Examine the process of selection & recruitment on Obtain the list of
policy for making outside though the basis of following parameters: recruitments made
recruitments requisite talent is 1. Examine in case of recruitment whether steps during the past
available within the taken to fill the vacancy first within the group period along with
group & incurring any other details such

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 CHECKLIST FOR HR, PERSONNEL & ADMINISTRATION
S. PRI
INPUT
N ORI ISSUES RISK ASSOCIATED METHODOLOGY
REQUIREMENT
o. TY
cost of placement only. as name of the
consultant. 2. Review the process of recruitment in case it is placement
made through a placement agency/ consultant consultant,
on basis of following: commission paid
a. Basis of selection of panel of placement etc.
consultants
b. Terms & basis of payment of commission
to them.
c. Claw back clause i.e. commission to be
taken back if the new recruitment does
not last for the minimum specified period
in the agreement with the consultant.
3. Examine the process of evaluation of placement
consultants on the basis of following:
a. Types & number of clients, industry
specialization
b. Turn around time
c. Past association with the company
d. Commission of the consultant
Whether there is an Inadequate induction 1. Review the relevance of induction module of HR Obtain the latest
effective & relevant training would portray used for providing induction training & check if version of
induction program provided a wrong first it is regularly updated. induction training
to the new recruitments impression of the 2. Check if the induction training is provided to all module
company & also have the new joinee & within reasonable time.
a negative bearing on 3. Verify if any formal feedback was received from
the performance of the new joinee on the effectiveness of the
the employee. induction process.
4 Completion of Personnel files
Whether all the personnel Incomplete Review the personnel files of the employees & Obtain the
files are fully complete & information on record check if all the relevant documents are filed: personnel files of
properly kept and about the employees a. Photograph various employees.
maintained may result in b. Proof of age of the employee
problems after the c. Degree certificates
employee separation. d. NOC from the previous employer, copy of
resignation etc.
e. Appointment letter
f. Terms of Employment
g. Remuneration Details

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 CHECKLIST FOR HR, PERSONNEL & ADMINISTRATION
S. PRI
INPUT
N ORI ISSUES RISK ASSOCIATED METHODOLOGY
REQUIREMENT
o. TY
h. Copies of all Communication
i. Record of training imparted to the
employees
j. Copies of POA if any given to the
employees
k. Record of loans granted to the employee
5 Analysis & follow up of survey scores
Whether there is proper Lack of analysis & Obtain the scores given by various external Obtain the scores
analysis & follow up of follow up action of agencies & make a period wise analysis of the given by external
survey scores given by these scores would same. Examine if there is some plan of action taken agencies for
various agencies defeat the very by HR to improve such scores. Verify if it has various periods.
purpose of obtaining actually been implemented.
such scores Examine on an overall basis, the outcome of such
scores
Review if the action plan has actually helped to
improve such scores
6 Fixation of KRA & system of appraisal
Whether KRA’s of all the Performance of the 1. Examine if the KRA’s of all the employees have Obtain a copy of
employees have been fixed employees may suffer been fixed & signed off with them KRA forms of all
& communicated to them in the absence of clear 2. For the new joinees, KRA’s should be finalised the employees.
& predefined KRAs. within 15 days of his joining.
Whether there is a rationale Untimely & improper Review if appraisal of all the employees have been Obtain the KRA
& transparent system of appraisal would defeat made as per the HR policy i.e. quarterly appraisal forms of all the
appraisal of all the the very purpose of form duly filled & signed by both the employee as employees.
employees system of assessment well as his reporting authority
of employee
performance
7 Training
Whether there is a proper Improper / untimely 1. Examine if the training calendar for the year has 1. Obtain the
system of planning & training can hamper been tentatively fixed & communicated to the training
imparting training to the the employee employee at the beginning of the year. calendar for
employees performance & cannot 2. Examine if the training schedule is driven by the the year
bring about the quarterly appraisal forms, special requests from 2. Relevant
desired improvement Head of the Departments, employee request documents
etc. from HR in
3. Identify the gap between the date of request/ support of the
date of need of training and the actual date on training
which training was imparted. Enquire the schedules

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 CHECKLIST FOR HR, PERSONNEL & ADMINISTRATION
S. PRI
INPUT
N ORI ISSUES RISK ASSOCIATED METHODOLOGY
REQUIREMENT
o. TY
reasons for delay, if excessive
Whether there is a system In absence of 1. Obtain the feedback forms filled by all the 1. Obtain the
of obtaining regular feedback after the employees to whom training was given. feedback forms
feedback after every training, we can 2. Identify if there is some action plan taken by HR submitted to
training which is further neither confirm to improve the quality of delivery & content of HR at the
used to improve the quality whether it has actually the subsequent trainings. conclusion of
of subsequent trainings served the purpose all the trainings
nor improve the 2. Obtain the
training quality in action plan
future. formulated for
improvement
of subsequent
meetings.
Whether a proper system of Finalization of vendors Examine the basis of selection of vendors for Obtain the relevant
selection of all vendors for without ensuring the various trainings/ seminars. Verify if proper documents
various trainings/ seminars same at the least competitive negotiations are carried out to ensure containing the
etc. possible cost. the same at least possible cost. competitive
negotiations
8 Leave policy & records
Whether the leave policy of Inadequate 1. Obtain the information brochure issued to new Obtain the leave
the company well defined & communication of joinee and check if it contains all information policy
communicated to all the leave policy result in regarding leave rules. Obtain the leave
employees & is it standard employee 2. Compare the leave policy with other Bharti policy of other
across all the Circles dissatisfaction group companies on the parameters such as Circles audited.
number of short leaves, EL. CL. medical etc. &
identify the differences among them

Whether leave records are Violation of statutory 1. Review the leave record register in light of the Obtain the leave
properly maintained & requirment base documents such as record register
timely updated a. Computer generated statement showing Computer
the details of employee wise, date wise generated
time of attendance card punch in & statement showing
punch out. the employee
b. Declaration duly certified by the number & the
employee’s supervising authority stating date, time of
the concerned person is out on tour/ field punch in & punch
work/ meeting outside office premises out.
etc.

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 CHECKLIST FOR HR, PERSONNEL & ADMINISTRATION
S. PRI
INPUT
N ORI ISSUES RISK ASSOCIATED METHODOLOGY
REQUIREMENT
o. TY
2. Examine if duly filled leave application form &
signed by the reviewing authority is submitted
to HR within time frame as given in the HR
policy.
9 Payroll audit
Whether there is an Incorrect payouts to Refer Annexure 1 for the methodology to be Refer Annexure2
adequate & correct system employees followed for conducting payroll audit for list of
of payroll wherein it is requirements
ensured that the correct
amount of remuneration is
given to the correct
employee after correct
computation & deduction of
income tax & complying
various statutory
requirements
Whether the system of
Refer Annexure 3 showing a study of the existing payroll system, gaps identified & the
payroll is fool proof &
recommendations made.
process driven rather than
Carry out the similar exercise & identify the gaps in the process.
system driven.
1 Rationale of Expenses incurred by HR
0
Whether the expenses Risk of spent by HR 1. Compare the actual HR spends against the Obtain the detailed
incurred by the HR over & above the budgeted amount & enquire the reasons for budget sanctioned
department in line with the budgeted amount. negative variances. for HR department
budgets & whether the 2. Examine the rationale of HR spend & identify if for various
desired results have been the expense incurred have been fully utilized for activities.
achieved achieving the desired objective. For example Obtain the ledger
examine the purchase of software/ tools for accounts of
knowledge development etc and whether they expenses for
have been made available to all the target various activities
employees.
3. Verify in case certain expenditure requires
approval from HR Committee of the Board,
whether the same has been accordingly
obtained. Check if all other expenses have been
incurred after obtaining necessary approval as
per DOA.

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 CHECKLIST FOR HR, PERSONNEL & ADMINISTRATION
S. PRI
INPUT
N ORI ISSUES RISK ASSOCIATED METHODOLOGY
REQUIREMENT
o. TY

Full & Final settlement of Employees

Whether the full & final
settlement process for
employees covers all
financial & non-financial
settlements. Check if the
settlement is approved as
per DOA
Role & powers of HR Committee
Whether the approval of HR
Committee properly taken
Excess or short Check a few full & final settlements on various Full & Final
payments, parameters like: settlement sheets
continuation of access 1. Payment of last salary
rights and signing 2. Payment of balance perks
authority etc. 3. Leave encashment
4. Gratuity if applicable
5. Recovery of mobile phone, laptop or any
other company asset in possession of
employee.
6. Deletion of access rights for the data & LAN
connection
7. Removal of rights to sign on behalf of
company.
8. Removal of cheque signing authority
9. Withdrawal of POA if any
10. Recovery of loans if any
11. Removal of employee mobile connections
Non-compliance to Examine the role & powers of the HR Committee. Obtain the scope &
legal/ statutory Check if any specific activities require its approval, powers of the HR
requirements. whether the same has actually been obtained. Committee.
E.g. concurrence of HR Committee is required for
hiring/ firing senior management employees i.e.
over & above a designated level.

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