Seeking a Checklist for Internal Review of Personnel and Administration Department – Any Suggestions?

Hi, I'm working as an Internal Auditor for a manufacturing concern in India. One of my assignments is to review the HR Department, which is called Personnel and Administration Department in our company. So I wanted something of a checklist that could guide me in performing the internal review of the P&A department.

Auditing the HR Department

If you are an internal auditor and you are going to audit the production department or production processes, then auditing the HR department should not be a big problem. Roughly, you may audit the following:

a) Timeliness of the monthly salary for all employees
b) Excess payment or underpayment to any employee
c) Proper records of attendance, and salary is paid exactly as per the attendance
d) Timely submission of statutory reports and returns. Check whether any penalties were levied and what was the cause of the penalty
e) Check the employee files and find out whether the remuneration is paid according to the appointment letter
f) Check whether each employee is issued with the appointment letter, or anyone is left out
g) Check whether any employee is allotted company assets and if yes, then a proper loan card is obtained from the employee for such allotment.

Hope the above points are sufficient. Other members can also add a few more points.

Thanks,
Dinesh Divekar

Sir, your inputs are highly appreciated. However, I wanted to verify the working of the time office and standardize the same as per best practices in the industry. Can you or anyone guide me on this or provide any reference document or checklist for the same.

I'm working as an Internal Auditor for a manufacturing concern in Bangladesh. One of my assignments is to review the Sales & Marketing Department in our company. I am looking for a checklist that could guide me in performing the internal review of the P&A department.