The objective of this review was to assess the overall effectiveness of human resources processes, with a specific focus on time reporting accuracy and completeness. This report primarily focuses on areas such as time reporting accuracy, payroll changes, recruitment, hiring and termination procedures. The tool identifies potential risks, inefficiencies and areas for improvement in these processes. It also provides detailed process maps for several HR functions, which can guide organizations in understanding and improving their workflows. 

Additionally, risk descriptions and management action plans included in the report offer valuable insights for enhancing risk management activities. The report can be used by HR professionals, internal auditors and management teams to ensure that HR operations align with corporate policies, statutory regulations and best practices, thereby minimizing risks associated with employee turnover, ineffective performance measurement and payroll inaccuracies. 

The following procedures were performed:

• Policies and procedural documentation related to recruiting, hiring, time reporting and terminating employees were reviewed.
• Process maps for HR processes were created, identifying risks and controls and assessing gaps. 
• Corroboration, observation and sample testing were used to assess the operational effectiveness of key controls that ensure compliance with corporate policies and procedures.
• Control deficiencies and opportunities for operational improvement were identified.