Organizations can use the samples included in this audit work program to measure and improve the effectiveness of their human resources process.

Sample work steps include conducting a planning meeting to discuss the scope, approach and timing with the internal audit team manager; obtaining and reviewing any relevant material on the human resources process; considering the need for discussion with HR experts in the planning and audit development stages; consulting with other internal audit team members to discuss relevant work they have performed in this area; and reviewing known best practices related to the human resources process.