Human Resource Dept Audit
BUS6750 International Business Management
Part 1 – Chapter 15: Discuss the advantages and disadvantages of just-in-time (JIT) inventory systems.
Part 2 – Chapter 16: Describe predatory pricing and multipoint pricing strategy.
Unit 6.1 DB: Human Resource Dept Audit (ACC440 Auditing)
You are a staff auditor involved in the audit of the Human Resources Department of a large corporation. The senior auditor assigns you to review the department budgets and copies of employment contracts. You request the documents from the head of the Human Resources Department on several occasions. He consistently promises to get the documents for you, but never seems to get around to it. He is courteous, but he acts as if the audit is low among his priorities.
- How would you handle this situation if you were the staff auditor?
- How would you handle this situation if you were the senior auditor?
Unit 6.2 DB: Jane and the Three Staff Auditors (ACC440 Auditing)
Jane Smith is a young staff auditor who has performed quite well and has been promoted to senior auditor and heads a five-person team. She works for partner John Strong. The CPA Firm has recently reshuffled personnel because of a retirement. Three male auditors joined her team from the team whose senior had just retired. It soon became apparent that these three auditors had worked under “lax” conditions and expected long breaks, extended lunch hours, and no pressure to complete work. They had poor work habits and low productivity. They often had a couple of drinks during lunch. They did enough work to “get by”, but nothing extra.
- If you were Jane would you involve John Strong in the resolution?
- How would you resolve this matter if you were Jane?
If I were Jane, I would involve John Strong in the resolution of this matter. As a new senior auditor leading a team of five, it is essential to seek the guidance and support of the partner, especially when dealing with a situation involving new team members with significant work-related issues.
To resolve this matter, I would first have a private meeting with each of the three male auditors to discuss their work habits and productivity. I would make it clear that their work standards and attitudes must meet the expectations of the firm and the client, and that lax work practices will not be tolerated. I would emphasize that all team members must adhere to the firm’s policies and guidelines on work hours, breaks, and alcohol consumption during work hours.
If the initial meeting does not yield positive results, I would then arrange a meeting with the entire team, including John Strong, to discuss the issues and reinforce the firm’s policies and guidelines. During this meeting, I would encourage open and honest communication and emphasize the importance of teamwork and professionalism. I would provide feedback on the team’s progress and discuss ways to improve work efficiency and productivity.
In addition, I would develop an action plan with specific goals and timelines to address the issues identified. The plan would outline the steps to be taken, the individuals responsible for each step, and the expected outcomes. The plan would be monitored regularly, and progress would be reported to John Strong.
Overall, resolving this matter would require a firm but fair approach that emphasizes the importance of professionalism, teamwork, and adherence to the firm’s policies and guidelines. Involving John Strong in the resolution process would provide additional support and guidance to ensure a positive outcome.