人力资源审计外文翻译(编辑修改稿)

人力资源审计外文翻译(编辑修改稿)内容摘要：

he costs and benefits of HR programs has bee monplace. Financial analysis models applied to HR development programs are increasingly being seen in the literature and in cases that document their use. Grossman proposes a threepronged approach for the measurement of the HR function. First, according to this model, there should be efficiency measurements that help to determine the way in which the resources are being used. Within this group are the measurements of turnover, quits, and discharges as a percentage of total employees, average tenure of employees in various jobs, absenteeism, employee productivity, and intellectual capital. After calculating the measurements of efficiency, they must be pared to the results obtained in previous periods. Nevertheless, this is not sufficient, and it is critical to benchmark against others in the same industry or profession. When inefficiencies are revealed, careful analysis of the problem should follow before expenditures are slashed. These cover the efficiency side, but one must 5 also look at the valuecreation side. Thus, it is necessary to develop a new set of strategic measurements that connect directly with the mission and strategies of the pany. The creation and selection of these ratios is more difficult, given that they depend greatly on the specific pany of which one is talking about. Fitzenz proposes a measurement that includes quality, efficiency, and service. He suggest using a ratio constructed around five factors that can be applied to anything that one chooses to measure. These five factors are cost, pletion time, quantity, quality, and the human reaction. This system concludes with the calculation of measurements of the HR activities, which try to demonstrate their financial viability. These measurements are based on the idea of the ROI ratio, which is calculated by dividing the moary value of a HR program by its costs. For this, the cost of the program that is being measures must first be determined, then it must be translated into moary terms. The Strategic Audit Approach Nevado considers that the audit should also analyze if the personnel policies are in alignment with the general objectives and the global strategy of the pany. It must also translate the HR strategy into plans and programs. Thus appears a new element of the audit of HR, the strategical audit. Dolan, Schuler, and Valle define it as “the evaluation of the adaptation of the HR policies and practices in their support of the pany’s general strategy.” The strategical audit of HR helps assure that the HR programs are aligned with the pany’s longterm objectives. In this way, the HR function is being a source of petitive advantage and is ceasing to be considered as a specialized and unrelated function that incurs high costs to the pany. When performing this evaluation, the auditor must identify the pany’s global strategy before designing the HR policies that will contribute to its achievement. These policies are then pared to the HR practices that are currently being applied, which leads to the modification of some policies to better conform to the firm’s strategy. The employeeclientbenefit model that was developed and applied at Sears and other panies illustrates this plete alignment of the business and HR measures. This 6 alignment approach presents greater challenges, since the impact of the certain actions on the results is frequently not clear. Many HR professionals find it easier to look inside than to connect their resu。