Items that an audit report should contain are given below:
The HR auditor, after examining various aspects of human resource management, compiles his observations, analysis, findings and recommendations in the form of a report.
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There is no prescribed format of the report in case of HR audit. The audit has to examine the various HR reports, personnel policies and practices. The HR audit report is meant mainly for the top management.
However, certain aspects of the report e.g., attitude survey and safety survey may be made available to employees.
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The report should be based solely on the findings and it should be submitted within a reasonable time after the audit work is over. The following items should be contained in the report.
1. Table of contents.
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2. Preface giving a brief statement of the objectives.
3. Executive summary, in which the entire report is summarised for the top executives. This should also contain the recommendations along with the factual information or findings.
4. The report proper, in which a major division is covered as a special section. A clear and in depth analysis of the data and information, furnished area-wise or department wise. Each section should be complete, and should contain as many supporting data as are practical without making it too voluminous. Other data should be included in the appendix.
5. Summary:
It is general in nature and is relevant to all the persons concerned. This is more detailed than the summary and conclusions at the beginning of the report.
6. Appendix:
This includes supporting data and information which is not necessary in the main part of the report.
7. Bibliography:
Important books and journals which are necessary for future reading are also included at the end.
8. Audit report should be signed by all the members making the audit.