Appendix A – Audit Criteria

Appendix A – Audit Criteria

The following audit criteria were derived from the OCG’s Audit Criteria Related to the Management Accountability Framework: A Tool for Internal Auditors and the Committee of Sponsoring Organizations (COSO) Enterprise Risk Management Framework (2017):

Lines of Enquiry Criteria
Planning 1.0 An integrated HR planning process is in place that supports the objectives of the organization.
Business Processes 2.0 Efficient and effective processes are established, and tools are in place to support HR planning and processing of staffing and pay requests.

2.1 PARs are processed accurately in accordance with established HR pay processes.
Roles and Responsibilities 3.0 Roles and responsibilities for HR staffing and pay requests are documented, defined and communicated to internal stakeholders.
Service Standards 4.0 Service standards are in place and are being adhered to for HR staffing and other pay-impacting requests.
Monitoring and Reporting 5.0 Effective monitoring of and reporting on HR staffing and pay requests are established and effective.
 
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