Human Resources Planning, Control and Auditing

The teaching and learning methodology will adopt a multifaceted approach, including expository methods, solving practical exercises and
discussing case studies. These methods will be used to promote active student participation, both individually and in groups.
The combination of theoretical lectures with practical application and critical analysis aims to develop students’ critical thinking and deepen
their understanding of the concepts studied.

This curricular unit has the following learning objectives (LO):
LO1) Provide students with the skills to fit human resources planning into the management system of any organization, taking into account
its strategy, objectives, risks and structure;
LO2) Acquire knowledge of methodologies, benchmarks and technologies that constitute good practices for mapping controls and risks in
the various components of Human Resources Management;
LO3) Develop skills for the integrated management of risks and controls associated with HR, using international and national tools,
methodologies and frameworks;
LO4) Know how to monitor any human resources management system for continuous improvement, by carrying out both internal and
external audits;
LO5) Acquire knowledge of how to carry out audits, procedures, reports and other critical aspects of the HR audit process.

Planning in HR
1.1 – Framework for Management Systems and the PDCA cycle
1.2 – GP benchmarks (e.g. NP 4427:2018 and NP 4590:2023)
1.3 The interconnection and articulation with other management system benchmarks
1.4 – The strategic and annual HR plan, support for control and auditing
II – Risk Management and Control in HR
2.1- Risk management framework (risks: strategic, operational, legal, regulatory and compliance)
2.2 – Risk management benchmarks: ISO 31000 and ERM
2.3 Key risk areas in HR
2.4 – Internal control framework
2.5 – Internal control benchmarks: ICIF and BSC
III- HR auditing
3.1 Concept, objectives, purpose, types of audit and professional bodies
3.2 – Audit evidence, materiality and audit phases
3.3 – The five critical components of the HR audit process
3.4 HR audit support technologies
3.5. HR audits in the various components, areas and processes

NAO