SUMMARY
The present work consisted of the execution of a Management Audit to the Human Resources area of the Peruvian Agricultural Company (MINAGRI), to the Work Protection and Hygiene activity, with the objective of evaluating the control, use and final destination of the assigned resources, compliance with current legislation, Generally Accepted Accounting Principles (GAAP) as well as the Internal Control System and determining the factors that affect safe conditions in different jobs. The period from July 1 to December 31, 2009 was analyzed. In order to comply with the proposed objectives, an audit program was prepared that allowed it to be developed,concluding with a report which evaluated the deficiencies detected in the management of the activity and made it possible to reach conclusions and recommendations that would make it possible to strengthen the control systems, and to detect in time the problems that could affect its economy and that of the country. The proposal constitutes an approach to decision-making to solve the problem at hand, facilitating the work of the board of directors in conjunction with the workers constitutes the contribution of the research.facilitating the work of the board of directors in conjunction with the workers constitutes the contribution of the investigation.facilitating the work of the board of directors in conjunction with the workers constitutes the contribution of the investigation.
INTRODUCTION
The human resources of a company are quantitatively integrated by the set of individuals that occupy the different levels of its organizational structure and qualitatively, by the set of their knowledge, skills, physical and mental health, their ideology and their motivations. The inventory of human resources that a company has guarantees or jeopardizes its future development; financial capital and other material resources mean little, being absent the human resources necessary to produce the wealth (social satisfactions and profits) expected of any company.
Occupational Safety and Health (OSH) constitute, together with working conditions, premises for the most efficient management of companies and the success of these activities depends first of all on the existence of a consistent policy outlined by its highest direction.
What motivated me to carry out this research is the lack of management in the Work Protection and Hygiene (PHT) activity that currently exists in the company and more so at the present time when the country, due to the global crisis, needs to increase mainly agricultural productions in order to face the existing situation internally, that despite the enormous efforts that are made today in the search to reach higher levels of production with efficiency and effectiveness, there is still a long way to go in responding to the satisfaction of needs of the population
All of the aforementioned leads to the approach of the following problem: insufficiencies in the management of Human Resources in the activity of protection and hygiene at work that limit the fulfillment of the objectives in the company and affect productive results.
The object of the investigation is the Human Resources Management process, while the objective is to evaluate, through the Human Resources Management Audit, the quality of work protection and hygiene and its effect on the company from which we define as a field of action the Management Audit of the activity of protection and hygiene at work. From the analysis of the described situation the following is derived
Hypothesis: if a Management Audit is carried out in the Human Resources Area aimed at the activity of protection and hygiene at work, then it will be possible to increase the fulfillment of the objectives and goals in the company, as well as the productive results.
To fulfill the proposed objective, the following specific objectives are resolved:
1. Systematize the theoretical foundations that underpin the Human Resources Management Audit in terms of work protection and hygiene.
2. To characterize and diagnose the initial state of the management process for the protection and hygiene of workers in the Peruvian Agricultural Company.
3. Evaluate, through the Management Audit, the activity of protection and hygiene at work in the Peruvian Agricultural Company.
DEVELOPING
The exact origin of the audit is highly controversial, it is known that in England in the fifteenth century the opinions of auditors were required to ensure that fraud did not occur in the records. There is evidence of the emergence of independent auditing in England in the 1840s.
By the year 1957 the administrative audit arose with the purpose of evaluating the quality of the administration, that is to say, the planning, the organization, the direction and the control of the entities. During the 1970s, the need arose for government administrations to learn about the performance of their entities, since through financial reporting this was not feasible and the performance audit was born.
With the triumph of the Revolution an evident transformation begins, also in the conception and realization of work as a necessity and a state definition concerning its responsibility to guarantee employment with due protection to the physical and intellectual integrity of the worker.
Definition of Human Resources, Management and Audit of Human Resources
According to Chiavenato, Human Resources are the individual factors of people, the set of knowledge, experiences, and motivations. Set of technical skills that people possess and can contribute to an organization.
According to Cuesta Santos, Human Resources Management (HRM) is the activity that seeks the use and development of human qualities so that the company can achieve its objectives.
According to Cuesta Santos: the Human Resources Management System (SGRH), "is the set of norms, procedures and forms of action that make it possible to materialize labor policy in its integration with the management of entities, with the vision of man as the fundamental resource for the fulfillment of its strategic projection ”.
Objectives: to create, maintain and develop:
- A contingent of human resources with the ability and motivation to achieve the objectives of the organization, Organizational conditions of application, development and full satisfaction of human resources and the achievement of individual objectives, and, Achieve efficiency and effectiveness with the available human resources.
The fundamental principles of operating the system are:
The homogeneity: relative of the elements, so that the necessary interrelation can exist.
The update: of the properties, so that it can be a stable and continuous process.
Coordination: of subsystems, to achieve general objectives.
The improvement: continuous of the system for an effective response.
In recent years, new theories and practices related to HRMS have been developed, which in order to achieve greater efficiency and competitiveness in companies, have modified the conceptual and practical paradigms that have prevailed for many years in this area. In these systems, the elements related to the organization and working conditions, the motivation and satisfaction of the workers, among others, play an important role.
In another order of relationships, it has been shown that poor working conditions cause not only worker injuries (with the consequent material losses), but also the deterioration of the organizational climate, fluctuation, loss of time and low productivity.
Undeniably, then, the trend arises for the boundaries between occupational, product, industry and environmental risks to disappear, controlling all risks that affect safety, quality, productivity and the environment.
Policy: includes not only the establishment of the policy and the commitment of the management in this matter; but also the participation of workers.
Organization: the responsibility of the employers is established in the protection of the safety and health of the workers, as well as of guaranteeing that this activity is considered a responsibility of its management personnel, the establishment of effective supervision, due cooperation and communication, ensuring the participation of workers, establishing competence and training requirements, as well as the necessary documentation.
Planning: establishes how the system should be evaluated through an initial examination that contributes to the creation of the Management System.
Evaluation: establishes how to carry out the supervision and measurement of the results, the investigation of work-related injuries and illnesses and the aspects to be addressed in the SGSST audit, also includes the examinations carried out by the management and the continuous improvement of the organization.
HUMAN RESOURCES MANAGEMENT AUDIT AIMED AT THE WORK PROTECTION AND HYGIENE ACTIVITY
Methodological procedure followed in the investigation
The methodology used in the research was based on a sequence of logical steps. These allowed the content covered to be detailed in a more comprehensive way.
First step: bibliographic compilation
A comprehensive review of the literature dealing with the subject of Human Resources management, fundamentally the activity of Protection and Hygiene at Work, was carried out. Laws, resolutions, instructions and textbooks are found within them.
All this enabled the preparation of the theoretical framework of reference and acquire the necessary knowledge to face the research process.
Second step: familiarization with the entity
Once the bibliographic compilation was carried out, the familiarization with the entity took place, with the purpose of knowing about its operation and understanding, in general, practical aspects related to the control of the entity, which would serve to implement the Management Procedure of Protection and Hygiene of the work that is intended with this Diploma Work.
Step three: preliminary study
This step was essential to know the functions and activities carried out in the company and its subordinate units. For the preliminary study, different research materials and methods were applied, such as: the theoretical level (Analysis-synthesis, induction-deduction, historical-logical) and the empirical level (Observation, surveys, interviews, document review, as well as statistical procedures mathematicians for tabulating them.
Among the materials used are, consultations with personnel with experiences in the entity's human resources department and the center's management.
The most widely applied techniques were: observation, document review, surveys and interviews.
Interviews: through them, a more complete vision was acquired for the issuance of critical opinions on the current state of the subject matter. They were made with a group of questions already conceived in a logical order.
Surveys: basically used to investigate, investigate and probe the current conditions of PHT management and measure one or more variables within the study that was carried out on the selected sample.
Step Four: Program Proposal
For the elaboration of the program, a comprehensive study of resolution 026/2006 of the MAC and NC 18011 of the MTSS was made, referring to the issues related to the evaluation of the SGRH and fundamentally the activity of PHT, adapting it to the characteristics of the entity. Structuring itself with ethical behavior in the exercise of its functions of human resources, organizational culture, management of labor resources and quality management.
Step Five: Execution of the audit and reporting of results
Here, the techniques of general acceptance were used in the management audit, which are special procedures to obtain and evaluate the necessary evidence that allows for the formation of a professional and objective judgment on the action to be carried out, and also facilitated the qualification of the findings detected in the subject examined.
· Verbal: obtaining oral information, through inquiries or inquiries within or outside the entity, about possible weak points in the application of internal control and management procedures and practices or other situations that the auditor considers relevant to his or her work.
· Eyepieces: verify directly and in parallel, the way in which those responsible develop and document the processes or procedures, by which the audited entity executes the activities subject to audit.
· Documentaries: obtain written information, to support the statements, analyzes or studies carried out.
· Physical: real recognition of facts or situations given in certain time and space and inspection is used as a technique.
Characterization of the Peruvian Agricultural Company
The Peruvian Agricultural Company was incorporated on January 16, 2003 as a result of the Álvaro Reinoso task. It is located to the south of the Las Tunas province in areas of the Jobabo municipality, it limits to the north with the Livestock Cattle Company of the Tunas municipality, to the south with areas of the Amancio Rodríguez Honey Company, from the municipality of the same name, to the east with the municipality Tunas and to the west with sugarcane areas of the Colombian Sugar Company of that municipality.
View:
Facilitate the production and marketing process of vegetables, vegetables, viands, fruit trees, timber and livestock, mainly bovine and porcine, with competitive costs, making the most of the potential capacities of the associated state-owned companies and cooperatives (UBPC and CPA), promoting the development of the innovation process with adequate training, to help raise the standard of living of the people.
Mission:
Satisfy the needs of our clients, offering them competitive agricultural and forestry products that provide increasing net income, making the most of potential capabilities, combining scientific and technical advances, diversification with technological development and human resources, guaranteeing the preservation of the environment. ambient.
The Peruvian Agricultural Company does not record in its single file that a management audit of the PHT activity has been carried out, so this investigation will have practical significance for the managers of the entity and fundamentally for its workers, since it may be used as a vital tool for good management and decision making of human resources.
Audit program to apply
The audit will be carried out using the established techniques and procedures and will begin with a tour of the different areas of the entity, it will carry out a documentary review of the corresponding aspects. As a fundamental tool, interviews will be conducted with workers, direct managers and managers, directing this selection to those who work in areas with risks.
The basic objectives of this audit are as follows:
· Verify compliance with current legislation on occupational health and protection.
· Verify the working conditions of workers exposed to risks and the actions carried out by the entity in order to minimize or eliminate them.
· Verify the performance of the administration with workers who are exposed to occupational risks, in accordance with the provisions of laws and regulations and indications.
· Verify the treatment of the issue of safety and health at work in the Collective Labor Agreements and Internal Disciplinary Regulations.
a) Policy.
· Verify that the management's commitment to occupational safety and health has been stated in writing.
· Verify the definition of objectives aimed at risk prevention, reduction of accident indicators and improvement of working conditions.
b) Occupational Accident.
· Verify if workplace accidents with disabling injuries occurring are investigated.
· Verify the application of the Resolution that implements the Accident Registration and Investigation Methodology by the MTSS.
· Verify the elaboration of plans of measures to solve the causes that caused the accidents, which must be attached to the prevention program prepared by the company according to Resolution 31 of 2002 of the MTSS.
c) Identification, evaluation and control of occupational risks.
· Verify if the maximum head of the labor entity knows his responsibility with respect to identifying, evaluating and controlling the risk factors that affect the safety and health of his workers; from the elaboration of a prevention program according to Resolution 31/02.
· Verify the creation of the protection and hygiene working groups and the movement of protected areas.
· Verify if risk factors are identified and evaluated.
· Verify if the Prevention Plan is part of the Collective Labor Agreement.
d) Organization of safety and health at work and the role of managers.
· Verify if the entity has the Regulation and if it reflects the functions, responsibilities, specific objectives and principles of action that in terms of safety correspond to the different levels of the hierarchical line of command and the workers and if they are fully aware of these.
· Verify if this document is approved by the entity's director.
· Verify if the functions and responsibilities respond to the policy defined by the entity regarding occupational health and safety.
· Verify if aspects of work safety such as the behavior of accidents, breakdowns, fires and other damages are analyzed in the Boards of Directors; and if the agreements that are reflected in minutes are adopted and controlled.
· Verify if there is an information - communication system between bosses and subordinates (in both directions) that allows knowing the risks detected and the prevention measures and if a systematic and effective disclosure is developed in the field of workplace safety, assuming that the Better disclosure is the guidance and demand of the immediate superior, to work by the established rules to do it safely.
· Verify if the Directorate allocates resources and provides the necessary means to fulfill the objectives of occupational safety and health.
e) Rules and Norms of Work Safety.
· Verify the existence of safety rules for each job and if it expresses the name of the entity with the data that allows its full identification, the job to which the rule applies and the date of its enforcement.
· Verify if the rules and regulations contain the safety requirements for each job, broken down into stages (before, during and at the end of the job), following the indications established in Instruction No. 1727/82 of the MTSS.
· Verify if they are put into effect by the superior head of the entity.
· Verify in practice if they comply with the identification, evaluation and prevention of risk and if in each area there is a record of the norm or rule.
· Verify if they are reviewed and updated in accordance with the changes and transformations made in the work process and if they really meet the required quality after the established time.
f) Training.
· Verify if the entity's technician or person in charge of work safety has the required preparation for the performance of his functions, since it constitutes the main link in the organization of occupational health and safety management.
· Verify if there are records in the entity that reflect the constancy of the instructions received by the workers regarding health and safety.
· Verify if managers have been educated about their responsibilities and the most important risks existing in each work area.
g) Personal Protective Equipment (PPE).
· Verify if the list per job is drawn up and approved by the director of the entity and if it is updated periodically according to the productive needs of the entity.
· Verify if the delivery of the PPE is free and organized and if they are duly approved and certified by the National Registration and Approval Center of the MTSS.
· Verify if the existing PPE is really adequate for the risks existing in the workplace; in addition to the proper use and care of them.
Audit program to verify the Internal Control system according to Resolution No. 26/2006 of the Ministry of Audit and Control
AUDIT PROGRAM (HUMAN RESOURCES AREA)
AUDITED ENTITY: EMPRESA AGROPECUARIA PERÚ
AUDITED PERIOD: June 1, 2009 to December 31, 2009.
1. Verify the effectiveness of planning regarding the strategic objectives of the personnel department.
2. Verify and evaluate the autonomy of the personnel function.
3. Verify the attitude and aptitude of the personnel that works in the Human Resources area and all the workers in general.
4. Verify the organization of work, establishment of standards and compliance with these.
5. Verify and evaluate the performance of the personnel and the forms established by the company to carry out this function.
6. Verify and review the protection plan, its implementation and the results expected and obtained from it.
7. Verify the improvement or not of working conditions and how it affects productive results.
8. Verify and evaluate the existence of stimuli and their link with the individual and collective result.
9. Verify the participation of workers in the most important decisions of the company.
AUDIT PROGRAM (WORK PROTECTION AND HYGIENE ACTIVITY).
AUDITED ENTITY: EMPRESA AGROPECUARIA PERÚ
AUDITED PERIOD: June 1, 2009 to December 31, 2009.
1. Verify that the means of protection given to workers are controlled by means of Material Liability Acts.
2. Verify inventories of 10% of the protection means in use and in the warehouse.
3. Verify that the means of protection are the property of the audited entity.
4. Verify that a budget is assigned for the acquisition of protection means and the execution of these.
5. Verify if the entity allocates budgets for the training of personnel in the field of PHT.
6. Verify that the management commitment regarding the SST has been stated in writing.
7. Verify the definition of objectives aimed at risk prevention, reduction of accident indicators and improvement of working conditions.
8. Verify the elaboration of plans of measures to solve the causes that caused the accidents, which must be attached to the prevention program prepared by the company according to Resolution 31 of 2002 of the MTSS.
9. Verify if the maximum head of the labor entity knows his responsibility
regarding the identification, evaluation and control of risk factors that affect the safety and health of its workers; from the elaboration of a prevention program according to Resolution 31/02.
10. Verify the creation of the protection and hygiene working groups and the movement of protected areas.
11. Verify if risk factors are identified and evaluated.
12. Verify if the Prevention Plan is part of the Collective Labor Agreement.
13. Verify if the entity has the Regulation and if it reflects the roles, responsibilities, specific objectives and principles of action that in terms of safety correspond to the different levels of the hierarchical line of command and workers and if they are fully known of these.
14. Verify if this document is approved by the director of the entity.
15. Verify if the functions and responsibilities respond to the policy defined by the entity regarding occupational health and safety.
16. Verify if aspects of OSH such as the behavior of accidents, breakdowns, fires and other damages are analyzed in the Boards of Directors; and if the agreements that are reflected in minutes are adopted and controlled.
17. Verify if there is an information - communication system between bosses and subordinates (in both directions) that allows knowing the risks detected and the prevention measures and if a systematic and effective disclosure is developed in the field of workplace safety.
18. Verify if the management allocates the resources and provides the necessary means to fulfill the OSH objectives.
19. Verify the existence of the safety rules for each job and if it expresses the name of the entity with the data that allows its full identification, the job to which the rule applies and the date of its enforcement.
20. Verify if the rules and regulations contain the safety requirements for each job, broken down into stages (before, during and at the end of the work), tending to the indications established in Instruction No. 1727/82.
21. Verify if they are put into effect by the superior head of the entity.
22. Verify in practice if they comply with the identification, evaluation and prevention of risk and if in each area there is a record of the norm or rule.
23. Verify if they are reviewed and updated in correspondence with the changes and transformations carried out in the work process and if they really meet the required quality after the established time.
24. Verify if the entity's technician or person in charge of work safety has the required preparation for the performance of his functions, since it constitutes the main link in the organization of work health and safety management.
25. Verify if there are records in the entity that reflect the constancy of the instructions received by the workers regarding OSH.
26. Verify if the managers have been educated about their responsibilities and the most important risks existing in each work area.
27. Verify if the list per job is drawn up and approved by the director of the entity and if it is updated periodically according to the entity's productive needs.
28. Verify if EPP is free and organized and if they are duly approved and certified by the National Center for Registration and Approval of the MTSS.
29. Verify if the existing PPE is really adequate for the risks existing in the workplace; in addition to the proper use and care of them.
30. Verify if the PPE are sufficient according to the productive characteristics of the entity, if financial resources are allocated for its acquisition.
31. Verify if teams are planned and exist to act in case of emergency.
32. Verify if the PPE stored and in use is within the expiration date.
33. Verify if the self-inspection program has been prepared in accordance with the risk assessment and verify if this is met and if it is known to the direct boss and the workers.
34. Verify if it is established that the direct production manager performs the daily self-inspection at the beginning of the day, to check the minimum safety requirements of the machines, equipment, disposition and conditions of personal protective equipment.
35. Verify that the level of documentation available, including policy manuals, organizational charts, methodologies, procedures, and operating instructions, is adequate.
36. Verify the level of cleanliness and organization of the premises.
37. Verify the existence of fire stations and whether they are duly equipped with the established means.
38. Verify if sanitary inspections are carried out to prevent mosquito outbreaks.
39. Verify if there is any mechanism to recognize and report the deficiencies of the Internal Control.
40. Verify if the communication norms of the detected deficiencies are adequate.
41. Verify if there are mechanisms to act and eradicate these deficiencies.
Audit report
Jobabo, March 31, 2010.
"52 Anniversary Year".
WORK ORDER: S / O
| Audited entity: | Agricultural Company Peru. |
| Address: | Batey 1 |
| Subordinated to: | Ministry of Agriculture. |
| Audit type: | Management or Operation. |
| Start date: | 01/05/2010 |
| Completion date: | 03/24/2010 |
| Group Chief Auditor: | Dagmarys Inalvis Rojas Rodríguez. |
AUDIT REPORT.
INTRODUCTION.
The Agropecuaria Perú company was incorporated in January / 2003 as a result of the Álvaro Reinoso task; the same motivated by the change of corporate purpose, is dedicated to food production. Having the following object: Facilitate the process of production and marketing of vegetables, viands, fruit trees, timber, livestock mainly in sheep, cattle and pigs with competitive costs and taking full advantage of the potential capacities.
The Company is managed by 25 colleagues, including one (1) General Director, five (5) functional Directors and nineteen (19) Specialists.
It also has 10 State Economic Units (UEE), 13 UBPCs, 6 Agricultural Production Cooperatives (CPA) and 15 Strengthened Credit and Service Cooperatives (CCS-F).
The objective of the audit was to examine and evaluate the entity's management in terms of the management of occupational health and protection activity, to establish the degree of economy, efficiency and effectiveness in the planning, control and use of Human Resources.
The program prepared by the acting auditors was applied based on the methodology established in Resolution No. 26/2006 of the Ministry of Audit and Control and NC 18011 of the MTSS, adapting it to the characteristics of the entity.
The operations included in the period from July 1 to December 31, 2009 were taken for verification.
The procedures applied to obtain evidence consisted of applying the techniques of inspection, observation, investigation, surveys, interviews, and document review.
CONCLUSIONS
According to the verifications carried out, the degree of compliance with the Internal Control Procedures of Human Resources for the activity of protection and hygiene at work carried out by the entity and INEFFICIENT management is evaluated as DEFICIENT, since:
· There is a lack of attention and follow-up by the entity's managers to review the risks, as well as the prevention plans and measures plans derived from them.
· Exodus of personnel trained and experienced in the activity of health and safety at work.
· Organizational deficiencies that negatively influence the management of OSH activity.
· Deficient availability of regulations and legislation on OSH activity at the base.
· The means that arrive at the unit are insufficient and not adequate to the current working conditions.
· Indiscipline in the proper use of the means of protection that are given to workers, as well as limitations in their acquisition.
· Lack of training in safety and health for workers, leaders and personnel responsible for human resource management
RESULTS
· Lack of attention and monitoring by the managers of the entity to the review of risks, as well as the prevention plans and plans of measures derived from them. Violating Law 13/77 of the National Assembly of People's Power and Resolution 31/02 of the MTSS.
· Organizational deficiencies that negatively influence the management of occupational health and safety activity. Violating NC 18001 referring to the SST requirements.
· Poor availability of regulations and legislation on safety and health activity at the base. Violating Resolution 21/99 MTSS.
· The means that arrive at the unit are insufficient and not adequate to the current working conditions, there are limitations in the acquisition of personal protective equipment, as well as indiscipline in the proper use of them. Violating Resolution 32/01 of the MTSS.
· Lack of safety and health training for workers, leaders and personnel responsible for human resource management. Violating NC 702/09 of the National Standardization Office and NC XXX / November-1990 that establishes the organization and training procedures in the field of occupational health and protection.
RECOMMENDATIONS
· Design and comply with a schedule for the training of all company personnel, both direct and indirect.
· Systematize the training of general and specific instruction by job in OSH.
· Disseminate the Safety and Health Rules in murals and graphics.
· Analyze in the Company's Boards of Directors and in assemblies with workers the fulfillment of the Plan of Measures for OSH (Resolution 31/02), after having carried out the identification, evaluation and control of risks.
· Demand that each worker correctly use the individual means of protection they have, as well as manage means of protection appropriate to the needs of the company and its subordinate units.
· Immediately adopt the organizational and functional measures that will allow them to reverse the results in a short time.
CONCLUSIONS
1. The development of this Management Audit to the Human Resources area specifically to the Work Protection and Hygiene activity of the Peruvian Agricultural Company provides methodological procedures for the execution of the same; The program in which it is exposed constitutes a contribution to the subject matter for the subsequent audits and thus achieve a correct degree of Economy, Efficiency and Efficiency in the planning, control and use of the resources that the State makes available to it. and in this way to be able to avoid the misuse and diversion of both economic and financial resources.
2. In the Peruvian Agricultural Company, the management of the work protection and hygiene activity is inefficient, so it is not possible to reasonably achieve the entity's objectives.
3. When carrying out the practical analysis, it is demonstrated that the company must map and control, in accordance with its objectives and strategic projection, the PHT policy, as well as the identification and evaluation of the risks that constitute the starting point to define further actions in this matter, ranging from technical and organizational solutions, including, of course, the establishment of more appropriate management measures.
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