ОЦЕНКА ЭФФЕКТИВНОСТИ КАДРОВОГО АУДИТА НА СОВРЕМЕННОМ ПРЕДПРИЯТИИ

Маслова Е.В.¹, Цветкова Е.В.²

¹Кандидат экономических наук, доцент, ²старший преподаватель, Санкт-Петербургский государственный университет

ОЦЕНКА ЭФФЕКТИВНОСТИ КАДРОВОГО АУДИТА НА СОВРЕМЕННОМ ПРЕДПРИЯТИИ

Аннотация

В статье рассмотрены - основные критерии в оценке обеспечения эффективности проведения кадрового аудита, структура аудиторских рисков при проведении кадрового аудита, а также комплексная методика оценки эффективности кадрового аудита на основе трех методических подходов: метода экспертного оценивания, метода оценки экономической эффективности с применением факторного анализа и рангового метода оценки эффективности управленческих процессов.

Ключевые слова: эффективность, кадровый аудит.

Maslova E.V.¹, Tsvetkova E.V.²

¹Candidate of Economic Sciences, ²senior teacher, Saint-Petersburg State University

EFFICIENCY ASSESSMENT OF THE PERSONNEL AUDIT AT THE MODERN ENTERPRISE

Abstract

The article considers - the main criteria in assessment of ensuring efficiency of carrying out personnel audit, structure of auditor risks when carrying out personnel audit, and also a complex technique of efficiency assessment of personnel audit on the basis of three methodical approaches: a method of expert estimation, a method of economic efficiency assessment with application of the factorial analysis and a rang method of the efficiency assessment of the administrative processes.

Key words: efficiency, personnel audit.

Traditionally, a main objective of personnel audit is the long-term growth of efficiency of the main organization resource – the personnel, that is reached by increase of system effectiveness of human resource management. The main objectives of personnel audit are finding of problems in the field of human resource management; formation of effective methods of the personnel management; reduction of the personnel management system according to the legislation; definition of a contribution of service of the personnel to efficiency of the organization in general; reduction of costs of human resource management.

The main problem, which the experts realizing personnel audit at the enterprises face, is low efficiency of personnel audit in view of reasons variety. Thus, according to the author, it is necessary to develop the directions of increase of personnel audit efficiency, and also system of an assessment of efficiency following the results of carrying out personnel audit.

First of all, it is necessary to specify that is understood in this case as "efficiency". According to the author, in general efficiency of personnel audit is degree of compliance of personnel audit to goals, and also productivity of the measures for correction of the enterprise problems connected with a personnel management system offered following the results of carrying out personnel audit. And economic efficiency of personnel audit is a ratio between results of activity of the enterprise following the results of personnel audit and the general costs of realization of the actions connected with personnel audit.

In Figure 1 the main criteria in an assessment of ensuring efficiency of carrying out the personnel audit (PA) are schematically represented.

Fig. 1 - Criteria of efficiency of personnel audit at the enterprise

One of the fundamental criteria of the PA efficiency is competence of the auditor (or auditors), realizing personnel audit. It is necessary to refer ability to listen to the interlocutor, ability to direct conversation to the necessary course, ability to avoid polemic and to create the atmosphere of cooperation to the main requirements imposed to the auditor; and also such traits of character as attentiveness, concentration, methodicalness, concentration, sociability, tactfulness.

In the context of PA application as bases for implementation of measures for development of the internal enterprise environment, one of the key criteria of the PA efficiency is compliance of procedure to those purposes and tasks which were formulated on the basis of the carried-out assessment of the enterprise environment.

According to the author, efficiency of carrying out personnel audit considerably increases when it is realized not by internal experts, and, for example, the recruitment agency or the consulting company attracted under the contract of outsourcing. In this case narrower and competent experts are engaged in personnel audit, and also it allows to provide performance of two more criteria of efficiency of personnel audit – auditor  objectivity and reliability of estimates. External experts, as a rule, don't own specifics of activity of each concrete enterprise, that’s why they need to be provided with all information on the company and its corporate culture in order that the system of personnel audit was most adapted and answered the purposes and tasks of this enterprise. An important condition of achievement of PA efficiency is interest of the enterprise management in it. In this case managers of the company won't object to carrying out personnel audit, and, on the contrary, will provide necessary information, the objective information and, the most important, will be personally interested in implementation of the recommendations about correction of the situation which developed at the enterprise. It is especially important because carrying out personnel audit isn't end in itself. It only process of information collection and development of conclusions and recommendations following the results of an assessment. The stage of implementation of these recommendations which allows to achieve goals and to carry out rational changes at the enterprise is especially important for the enterprise. Therefore the separate criterion of efficiency the author allocated existence of the implementation control of the PA recommendations.

In the foreign companies it is considered to book expedient audit of the enterprise management together with audit of ordinary employees. It allows to reveal a cycle of the problems connected with human resource management at the enterprise and to draw the most objective conclusions. However in the Russian companies as a rule carrying out personnel audit of the enterprise is carried out without assessment of a key element that does procedure of carrying out personnel audit not simply inefficient, and senseless. Personnel audit has to include an assessment of all personnel structure of the enterprise, and also a complex of all its divisions, but not separate services. Only in this case the auditor will be able to achieve completeness and objectivity of entrance data. The procedures of personnel audit which are carried out in dynamics are productive. Supervision of data on the company in development allows to carry out more exact diagnostics weak and strengths of the organization, degree of productivity of the carried-out measures and so on. For this purpose it is necessary to define the period of carrying out personnel audit at the enterprise and to book personnel audit regularly, or to realize personnel monitoring if it is recognized as the economically expedient. Personnel monitoring is a process of systematic or continuous collection of information about a control system of human resources and the organization personnel [1]. As practice of carrying out personnel audit at the enterprises of one of the main problems which the auditor faces shows, the discontent and disinterest of the personnel of the companies in carrying out an assessment and certification is. To level this problem, the management of the company needs to develop and introduce system of personnel motivation to an assessment. It has to be developed taking into account specifics of the concrete enterprise which will define the most expedient methods of motivation of the personnel – economic, administrative or social and psychological. When PA carrying out it is necessary to create a certain favorable environment in the enterprise, only in this case it can be efficient.

In the PA theory and practice there is also such concept as auditor risks. These are the enterprise risks of the auditor or auditor firm representing an assessment of an inefficiency of an audit inspection. Administrative audit has the following risks of an inefficiency:

• loss of the purpose of auditor research;
• application of inefficient research methods;
• receiving unreliable information;
• collecting the interesting, but unnecessary facts;
• omission of essential information;
• use of assessment standards that are inappropriate to a situation of the received information;
• the wrong decision under the influence of the studied views of the organization personnel [2].

At the beginning of the XXI century the following model of auditor risk which can help risk management of an inefficiency of administrative audit was developed [3]:

AR = IR * CR * AP * TD,

where AR – the general risk of an the audit inefficiency,

IR – risk of existence of inefficient work in the estimated area,

CR – risk of that the existing inefficiency won't be opened with internal forces of the organization client,

AP – risk of that analytical auditor procedures won't open the existing inefficiency,

TD – risk of that during selective collection of information will be passed essential characteristics of the studied situation.

PA realization at the enterprise has to come to the end with an assessment of its efficiency. Various methods of an assessment of the processes efficiency are used for this purpose. The most rational in application in case of personnel audit are the method of an assessment of economic efficiency, an expert method of direct estimation, and so-called "rang method" of an efficiency assessment. The combination of these three methods of an assessment allows comprehensively and taking into account all aspects of efficiency to estimate result from carrying out personnel audit. The scheme of structure of the offered system of an assessment of PA efficiency is submitted in Figure 2.

Fig. 2 - Scheme of structure of an assessment of PA efficiency

In certain cases, rational the expert method of an assessment of efficiency is the most acceptable. Among the main options of the organization of this method the most preferable in case of an assessment of PA efficiency, according to the author, is the way of direct estimation. Thus estimation can be carried out both in the form of questioning or interviewing, and in odds of discussion or brainstorming, depending on the concrete company and a situation. The criteria of an assessment of PA efficiency given in this article above (see Fig. 1) can be estimated parameters.

Calculation of economic efficiency of personnel audit demands definition of costs of its carrying out, and also calculation of result from carrying out the transformations connected with personnel audit.

E_PА = ∆E_PА/С,

where E_PA – economic efficiency of personnel audit,

∆E_PA – a gain of result (effect) for a certain period,

C – the current expenses.

The gain of result (effect) from personnel audit is a gain of profit of the enterprise in comparison with the basic period. According to the author, for objectivity it is necessary to carry out estimates of PA economic efficiency the factorial analysis. In this case the expert needs to carry out the analysis of the major factors of profit change taking place in the organization and to estimate among them comparative extent of PA influence on it. The technique of the factorial analysis is a technique of complex and system studying and measurement of factors influence at a size of productive indicators. One of ways of carrying out the factorial analysis is the method of chain substitution which, according to the author, it is expedient to apply in a case with an assessment of a role of personnel audit among the other factors influencing result of activity of the enterprise. The way of chain substitution allows to define influence of separate factors on change of the productive indicator by gradual replacement of each factorial indicator in volume basic size of a productive indicator on actual in the reporting period. Comparison of size of a productive indicator before change of level of this or that factor allows to the influence of all factors, except one and to define impact of the last on a gain of a productive indicator. Thus full decomposition is reached, i.e. the sum of influences of all factors will be equal to the general gain of a productive indicator that can't be reached by use of some other methods of the factorial analysis, such as reception of identification of the isolated factors influence.

The formula for carrying out the factorial analysis by method of chain substitution looks as follows:

where - ∆x_iy - change of a productive indicator under the influence of the factor [4]

Using the method of chain substitutions, it is recommended to adhere to a certain sequence of calculations: first of all it is necessary to consider change of quantitative, and then quality indicators. At first it is necessary to change the size of factors of the first level of submission, and then lower. Application of the method of chain substitution demands knowledge of factors interrelation, their hierarchy, it is correct to state and systematize abilities.

Thus, at calculation of PA economic efficiency, it is necessary to include a result gain in a formula, calculated taking into account this coefficient. The current expenses are a set of all costs which were incurred by the company in the course of PA realization. It is necessary to carry the cost of the consulting company services, expenses from idle time of workplaces to these expenses (in case it took place to be), costs of realization of motivation system the personnel on carrying out personnel audit (for example, extra charges, increase in a salary following the results of an assessment, etc.) cumulative costs of carrying out actions following the results of personnel audit (the restructuring cost, a difference in the size of a salary of employees before carrying out personnel audit), and also various accompanying expenses. The list of costs of carrying out personnel audit can vary depending on the concrete enterprise, its strengths and weaknesses, and also the solved problems.

The method of the economic efficiency assessment of allows to estimate result from carrying out personnel audit, but it doesn't consider quality indicators of carrying out this procedure. The Rang method of an assessment is the most convenient in case of an assessment of qualitative parameters of personnel audit. The basis of a technique is represented by the standard system of indicators (SSI) [5]. SSI orders indicators by assignment to indicators of the corresponding regularities of rates growth. The above there has to be a growth rate of one indicator in relation to growth rates of others, the higher it a rank. In techniques requirements to selection of indicators for standard system and an order of establishment of their priorities are defined. The most various indicators can enter SSI, both natural, and cost as their relative size - growth rate is fixed. SSI is dynamic system: taking into account requirements of the changing priorities, it is possible to change also systems of indicators. In Table 1 the example of a selection of indicators for calculation of  PA efficiency and calculation of deviations and inversion in a rang method is given.

Table 1 - Example of calculation of deviations and inversion in the rang method estimates of PA efficiency [5]

For an assessment of difference of the actual ranks from the standard the coefficient of rang correlation of Spirmen and Kendall's coefficient for the connected ranks are used. In this case Spirmen's coefficient will pay off as unit reduced by the relation of the sum of squares of ranks differences to n (n2-1) where n – number of indicators. Thus, Spirmen's coefficient calculated for this example is equal 1 – 36/6*35 = 0,83. When using coefficient of rang correlation conditionally estimate narrowness of communication between signs, including values of coefficient equal 0,3 and less, indicators of weak narrowness of communication; values more than 0,4, but less than 0,7 - indicators of moderate narrowness of communication, and value 0,7 and more - indicators of high narrowness of communication. Thus, in this case the coefficient of Spirmen  rang correlation illustrates high narrowness of communication between the studied indicators. Kendall's coefficient, in turn, pays off as the relation of the sum of sizes of the inversion increased by 4 times to n (n-1). Thus, for this example Kendall's coefficient will be equal 24/30 = 0,8. Efficiency is determined by coefficient of productivity (Кр) by a formula:

E_PА = ((1+C_Sp)(1+C_Kend))/4,

where C_Sp – Spirmen's coefficient,

C_Kend – Kendall's coefficient.

In this case efficiency of personnel audit is equal ((1+0,83)(1+0,8))/4 = 3,294/4 = 0,824. The reached efficiency is lower expected by 1,2 times (1/0,824 = 1,2). The analysis of deviations allows to establish the reasons of decrease in real efficiency of personnel audit in comparison with standard value.

Application of these methods of an assessment in total with an expert assessment of compliance of PA results to goals, allows to estimate rather precisely and objectively efficiency of the carried-out procedure of personnel audit. An assessment of PA efficiency– an important and necessary stage of carrying out this procedure. It allows to estimate and consider the made mistakes in the future, increasing productivity and overall performance of the personnel auditor over time.

The technique of development of all elements of the internal environment of the enterprise offered by the author of this article on the basis of personnel audit assumes much broader application of personnel audit and much more serious functions assigned to it. In this regard, efficiency of carrying out personnel audit is the key indicator allowing to show visually need of application of personnel audit for the purpose of development of the enterprise.

References

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