Human resources audit to improve the management of the municipalities of the ica region, peru

Local governments within the state organization have been providing a series of public services to the general population; however, these municipal governments have not performed an audit applied to examine the activities, functions, procedures, and policies of the personnel; Likewise, they do not have information that allows them to determine the relationship between services provided to the public and resources used for this purpose; neither do they have information that allows them to identify to what extent the process, result and follow-up of the recommendations in the Human Resources Audit facilitate the efficiency, economy and effectiveness of institutional activities.

audit-human-resources-improve-management-municipalities-region-ica-peru

CHAPTER I:

PROBLEM STATEMENT

DESCRIPTION OF THE PROBLEMATIC REALITY

The Human Resources audit does not evaluate the technical capacity of the professionals, since it has been acquired in centers of university and technical studies; consequently, there is no need to discuss it, but rather to identify to what extent they have examined the processes, results and follow-up of the recommendations they have made in the Human Resources Audit, that is, regarding the decisions taken, the internal controls established, to the execution of operations in the desired quality and at the lowest cost; in general to the fulfillment of their responsibilities that have contributed to the optimization of the economy, efficiency, effectiveness and consequent fulfillment of the municipal management

In general, it can be argued that the application of a methodological procedure to carry out the Human Resources Audit makes it possible to detect deficiencies in the practical application of Human Resources policies. These are mainly related to the low level of worker participation, deficiencies in the flow of HR, inadequate work systems and insufficiencies in the compensation system, causing negative results in effective strategic management. The non-existence of strategic planning constitutes the weakness that has the greatest impact on Effective Municipal Strategic Management since the projection of human resources and their treatment in the organization depends on it.

The Human Resources Audit does not directly solve the problems, but rather detects and informs them, through its recommendations, to those responsible for leading the municipal institution, so that they can make the corresponding decisions.

These concepts are apparently very broad and difficult to carry out, mainly due to their great scope and the resources they must have to examine and evaluate the organization because the criteria and / or parameters to focus their scope have not yet been standardized. and content. This situation constitutes a challenge for management linked to the evaluation of the Human Resources audit, since it requires that they obtain their advice precisely in the area of ​​evaluation of personnel efficiency.

DELIMITATIONS OF THE INVESTIGATION

SPACE DELIMITATION:

The research work will be developed based on the information provided by the municipalities of the Ica Region.

TEMPORARY DELIMITATION:

It is an investigation that will allow us to evaluate the past (last three years) and project its impact on the future of these municipalities.

SOCIAL DELIMITATION:

The investigation will include managers, officials and workers of the Municipalities of the Ica region.

CONCEPTUAL DELIMITATION:

Fundamentally, the research will be carried out around the following variables:

1. Local governments Human Resources Audit Management

PROBLEMS OF THE INVESTIGATION

MAIN PROBLEM

How can the Human Resources Audit be a tool for the effective strategic management of the Municipalities?

SECONDARY PROBLEMS

1. What is the way to organize the Human Resources Audit process so that it contributes to efficient institutional strategic management?

1. How to use the results of a Human Resources Audit within the framework of personnel administration policies, contributing to the institutional economy?

1. How to follow up on the recommendations of the Human Resources Audit within the framework of the internal control system to facilitate institutional effectiveness?

RESEARCH OBJECTIVES

OVERALL OBJECTIVE

Formulate the planning, execution and report of the Human Resources Audit, in such a way that it constitutes the support that management needs to facilitate the effective strategic management of the Municipalities.

SPECIFIC OBJECTIVES

1. Determine a program to evaluate the Human Resources Audit process, the results of which will be used by management to facilitate efficient strategic management.

1. Identify the tactics and strategies to use the results of a Human Resources Audit, within the framework of personnel administration policies, in a way that contributes to the institutional economy.

1. Define the ways how to follow up on the recommendations of the Human Resources Audit, within the framework of the internal control system, to facilitate institutional effectiveness.

JUSTIFICATION AND IMPORTANCE

JUSTIFICATION

The reasons why this research is carried out is:

• Locate and explain the theoretical foundations that are supported on the basis of a bibliographic research that allows organizing, analyzing and monitoring the execution of the recommendations of the Human Resources Audit as support for effective municipal strategic management. Stimulate the initiative of future research that is broken down from this research work and as a contribution to local and regional governments.

IMPORTANCE

The importance of this research work will allow

• Reaffirm to analyze and apply the knowledge acquired in the academic, scientific and social fields, taking into consideration that one of the primary purposes of the Graduate School of the National University Federico Villarreal is scientific research, the study to be carried out seeks to contribute to the present work for the permanent counterclaim of the professional. Provide the projection of this knowledge, conclusions and recommendations as application of an evaluation and control tool such as the audit of human resources, to know the performance of their activities, functions, processes and procedures in the framework of municipal strategic management.

LIMITATIONS

In the work to be carried out, the following limitations could appear:

1. Lack of Personnel Policy Manuals. Most municipalities do not have this document. The policies are transmitted orally from the managers to the officials. Lack of access to the Personnel Assignment Tables, Payroll Schedules; Functions Manuals, Procedures Manuals and other documents related to the human resources of the municipalities. Lack of direct regulations related to the Human Resources Audit.

HYPOTHESIS OF THE INVESTIGATION

MAIN HYPOTHESIS:

The Human Resources Audit will constitute a support for the effective strategic management of the municipalities, through the objective, independent and systematic evaluation of the functions, processes and procedures carried out by managers, officials and personnel in general, aimed at improving effectiveness, efficiency and economy of these resources.

SPECIFIC HYPOTHESES:

1. If the Human Resources audit is an instrument of evaluation and control; then it is necessary to organize the Human Resources audit process to be carried out, to facilitate the efficiency of institutional strategic management. If an Human Resources audit provides positive and negative results; Therefore, these results must be analyzed within the framework of personnel administration policies so that they contribute to the institutional economy. If the Human Resources Audit is a support for Municipal strategic management; then it is essential to monitor the implementation of the recommendations within the framework of the internal control system, in order to facilitate institutional effectiveness.

VARIABLES AND INDICATORS

INDEPENDENT VARIABLE:

X. AUDIT OF HUMAN RESOURCES.

INDICATORS:

X.1. HUMAN RESOURCES AUDIT PROCESS

X.2. RESULTS OF THE HUMAN RESOURCES AUDIT

X.3. FOLLOW-UP OF THE RECOMMENDATIONS OF THE HUMAN RESOURCES AUDIT.

DEPENDENT VARIABLES:

Y. EFFECTIVE STRATEGIC MANAGEMENT

INDICATORS:

Y.1. INSTITUTIONAL EFFICIENCY OF HUMAN RESOURCES

Y.2. INSTITUTIONAL ECONOMY OF HUMAN RESOURCES

Y.3. INSTITUTIONAL EFFECTIVENESS OF HUMAN RESOURCES

INTERVINENT VARIABLE:

Z. MUNICIPAL GOVERNMENTS

INDICATORS:

Z.1. MUNICIPAL MANAGEMENT PROCESS.

Z.2. HUMAN RESOURCES MANAGEMENT

Z.3. INTERNAL CONTROL SYSTEM.

CHAPTER II:

THEORETICAL FRAMEWORK

BACKGROUND RELATED TO THE INVESTIGATION

The bibliographic background of the research is given by the following references:

1. García Domínguez, Pedro (2005) Thesis: " Management Audit: Tool for continuous improvement and business competitiveness". Presented to opt for the Doctor of Administration Degree at the Catholic University of Chile. This document contains the justification, rules, process and procedures to carry out the audit of human resources management in companies and the way in which audit reports are used in the continuous improvement and competitiveness of companies.Ramírez Villacorta, Josefina (2005) Thesis: " Financial Audit: Tool for continuous improvement and business competitiveness". Presented to opt for the Doctor of Administration Degree at the Autonomous University of Mexico. This document contains the justification, norms, process and procedures to carry out the financial audit in the companies and the way in which the audit reports are used in the continuous improvement and competitiveness of the companies. Liñán Salinas, Elcida Herlinda (2002) Thesis: " Control actions for the development of a comprehensive audit in a Public University". Presented to obtain the Master's Degree in Accounting and Financial Auditing at the Federico Villarreal National University. The author presents the philosophical and doctrinal framework of the principles, rules and procedures of control actions that must be carried out within the framework of a comprehensive audit, as a means of improving institutional management. Peña Wong, María Felicita (2005) Thesis: "Corporate Management with Benchmarking, for the competitiveness of State Banking". Presented to opt for the Doctor of Administration Degree at the Universidad Nacional Federico Villarreal. In this document, the author defines how the rules and procedures of corporate management and benchmarking can facilitate the competitiveness of Peruvian state banking. Guardia Huamaní, Jaime (2003) Thesis: “The New Framework for Internal Auditing and its influence on optimizing the Corporate Governance of Public Universities ”. Presented to opt for the Master's Degree in Comprehensive Auditing at the Federico Villarreal National University. This thesis is related to the study of internal audit standards and how it influences the efficiency, effectiveness and economy of corporate governance of universitiesPérez Hernández, Daniela (2004) Thesis " Internal audit and internal control: Its application in a university national ”.Presented to opt for the Title of Public Accountant at the University of San Martín de Porres. In this document, the author relates the principles, rules, and procedures of internal control with the work of the internal auditor to facilitate effective control and good governance of a national university. González carvajal Alejandro (2000) “ Audit of the Human Resources Administration in the Military hospital ”. Presented to choose the Master's Degree in Administration at the Federico Villarreal National University. The author presents the organization and administration of human resources, the policies and technical instruments, the philosophical-doctrinal framework of the standards, and procedures for the audit actions that must be carried out in the framework of an administrative audit, as a means to improve institutional management. León Flores, Gilberto and Zeballos Cardich, José (1999) " The Administrative Process of Internal Control in Municipal Management". Presented to choose the Master's Degree in Administration at the Federico Villarreal National University. The authors present the policies and technical instruments, norms and procedures of the internal control actions that must be carried out within the framework of internal control, as a means to improve institutional management.

HISTORICAL REVIEW

HISTORY OF THE MUNICIPALITIES

The municipality as an element of organization and political direction, has its origin in Rome, around the conflicts derived from the exercise of the power of empire and later it becomes city hall.

The term is adopted with greater transcendence, among the peoples conquered by Rome, because the empire, having its own autonomy and constituting an instrument of transfer of customs, found it easy to impose laws and codes on the dominated peoples.

It is important to point out the form of collective authority that arose to make the municipality viable, in its operation and evolution it received various names, until that authority came to be called town hall or municipality (Corporation that administers the Municipality).

The municipalities and with them the city councils, arise in America to the extent that they have a relative development in Spain, where they functioned as instances of local administration, with autonomy and self-government.

In 1894, the first town hall of America was established on the island of Santo Domingo, and fifty years later the municipalities in Cádiz and Venezuela were established.

In the specific case of Peru, local governments have been playing an important role in communal governance and organization since the founding of the Republic, if it is taken into account that the municipalities as such constituted the control of political, economic and social decision. of the communal organization, whose legal regulation is established in the political constitution of Peru and the laws.

Today, in our case, the municipalities and their management are not the result of a state of social consciousness, but in their genesis they are the determining elements, the predominance of political action and convenience. In other words, they are not cabildos that arose as a result of a state of consciousness of the civil community by virtue of their development, but were driven by political commitment and interest. (one)

HISTORY OF HUMAN RESOURCES IN PUBLIC ADMINISTRATIONS:

At all times in history, the management of human resources at the state level has deserved special attention from philosophers, public law writers and students of administrative thought. The legislation, jurisprudence and doctrine of comparative Administrative Law, admits as terms with the same meaning the concepts of Public Function, Civil Service and Human Resources management.

It is said that every organization to achieve its objectives in the most effective way, concentrates with greater emphasis on those resources that are most problematic, difficult and scarce to the detriment of the concern and attention given to the most difficult and abundant resources.

Human Resources a few years ago were the typical example of easy and abundant resources. It was very common to find at the gates of factories and buildings, an enormous contingent of assiduous candidates who waited painfully and long for their attention. Until that time, the human resources available to organizations.

Public administration, as an entity that generates and promotes services, is no stranger to the aforementioned increase in interest by the person. It is located within the framework of reforms and modernization of the State, which like ours, many other Latin American countries experience.

In this way, EDUARD O COBAS, very wisely tells us: "The general objective of the change in the role of the State as a strategic mechanism to increase the competitiveness of the productive sectors, is taking place simultaneously with profound and minute vertiginous technological changes in the processes and working styles, all of which are transforming and introducing aspects that exceed the

Responsiveness of the traditional operating model of the public sector.

Adapting to these changes requires the incorporation of public officials to the new processes and modern techniques of administration and management, with the dual purpose of promoting, on the one hand, their professionalization, personal development, administrative career and satisfaction with the work, and on the other hand, with their updated experience and knowledge, underpin the particular objectives of raising effectiveness, efficiency and economy in the fulfillment of substantive tasks, from an approach in which quality. of the services can be objectified in a renewed confidence on the part of the citizenry, at the same time user, taxpayer and sole beneficiary of public plans and programs.

The State Reform in Peru. it requires the revaluation of the public function, the strengthening of social participation and the establishment of precise borders, between what corresponds to the State and what is the responsibility of the private sector.

The rulers recognize the institutional weaknesses of our underdeveloped and third world society, with their urgencies and volatilities, strongly rooted in conjuncturalism, define the profile of our supernumerary public administration, with a redundant and unproductive bureaucratic culture in terms of quality of services offered, with low esteem, low performance and low remuneration of public officials and servants, authoritarianism in the chain of command and diffuse specialization of organizations.

Hence the commitment to change and the improvement of the State's response capacity, in this global context of dizzying and sudden changes, which for the moment allow us to see the future with some uncertainty, but before which with an indomitable and forward-looking spirit we We can lose sight of the fact that in the preparation, training and training of human resources they rest greatly. our potential for development and competitiveness.

It is Weber who develops the legal-rational model from which the entire conceptualization of bureaucracy emerged and which in turn has served to forge a professionalized theory and practice based on the principle of merit that it specifies, that for each position that can existing in a given organization must find the best qualified person to perform it with the best degree of suitability. The principle of personal merit postulates that job opportunities and improvement within it, are agreed in favor of people who present the best indices of ability, experience, aptitude, disposition, performance and discipline, among other factors, in relation to the requirements of the charges.

The outstanding Spanish specialist of the administration, RAFAEL BAÑON, has reflected in the sense that… Therefore, the application of the law is not enough; organizations must be able to diagnose, predict and react with elasticity to changes that occur in the environment, if they also have to be competitive in the economic sphere, being efficient in the use of resources and providing quality services, and all of them protecting the primacy of the law and the equality of citizens, it is clear that the administrative framework and public action have changed with respect to the previous models.

In all this new world that drags and immerses the other, the good use of human capital becomes essential. The essential resource, the one that will make a difference in the long term, is no longer the material resource, that of land or raw materials, whose hoarding has been the object of so many struggles; it is no longer even the financial resource, it is the human resource, not for its number but for its quality, adaptability and development capacity. Today we have extraordinary examples with the tremendous push of the power of the countries of Southwest Asia, Japan of course, and from now on, South Korea, Taiwan, poor countries, without raw materials or traditional natural resources,who knew how to invest massively and with vision in education and at the same time managed to mobilize this ingenious and disciplined workforce for tangible objects of development.

For the effective execution and continuity of the country's development programs, it is essential that the State have a suitable and agile public administration that leads to the rationalization of all the processes and services that the national government must fulfill.

Considered one of the most effective means to contribute to such rationalization, as well as the institutionalization of public administration, is the establishment of the civil service and administrative career which

Guarantee adequate selection, stability, retention, training and promotion procedures for deserving public servants.

An adequate civil service and administrative career system can contribute to the eradication of privileges and discriminations and some fair and harmonious working relationships between the executive branch and public servants, which develops administrative honesty and the principles of public morality in all state institutions.

Because the acts of the public administration must respond to the principle of legality and every official when executing them must adhere the exercise of their functions to the highest regime of public ethics and morals. (2)

HISTORY OF THE MODERN PERSONNEL ADMINISTRATION:

We could not speak separately of the origin of human resources administration, as it is currently known, without mentioning labor law and scientific administration, as well as other disciplines. We refer to labor law because apparently it is as a consequence of the demand of the working class, in order to regulate work, it was thought that it would be enough to apply the legal precepts in a cold way to obtain good results, but it was found that the relationships that were required needed study, understanding and the elaboration of a good series of principles for the good practice of the same, since there was talk of concepts related to salaries, benefits, hiring, etc., which needed more than a mere improvisation.

Likewise, the principles of Taylor and Fayol laid the foundations of the administration, through the coordination, direction and, therefore, the best use of the human resources that intervene in the work. Taylor himself, seeing the importance of the area, created the selection offices.

The functional organization brought the appearance of specialists in the areas of markets, finance, production, and in the same way, industrial relations departments began to appear in the United States, as a result of the need to put a function in the hands of experts.

So important and stop improvising in such an area.

In our country, the arrival of foreign books, in which this new concept was discussed, raised concern about it. It was perceived, as in other parts, that this function did not consist only in the preparation of payrolls and Social Security payments, but that day by day they became more complicated and that the chief of staff who claimed to be a friend of all was not enough.

A lot of knowledge was brought together to be able to perform this function correctly. That is why this very important space has been included as a fundamental part of the degree in administration and accounting.

(2) IBID ; P-22-27

It can be said that human resources management is multidisciplinary since it requires the collaboration of multiple sources of knowledge.

HISTORY OF THE HUMAN RESOURCES AUDIT:

The administrative audit, William P. Leonard tells us: "It is a constructive and comprehensive examination of the organic structure of a company, institution or agency or of any component of them and of their plans and objectives, their control methods, their means of operate and its use of human and physical resources ”. We appreciate in this definition that although human resources auditing is only one of the areas covered by administrative auditing, it is also the vital and critical area of ​​the organization. In the various methods of administrative auditing, different factors that intervene in the organization are analyzed, and among them the human resources factor is always highlighted, as an integrating and dynamic element.It is for this reason that the periodic practice of audits in this area allows, in addition to the advantages of a constant comparative analysis, to obtain objective elements of judgment to suggest improvements in activities and functions, as well as to point out the failures, highlighting the critical areas and those of little action, to the best functioning of the workforce within a social organism.

LEGAL BASE

The rules to consider are the following:

International Standards

1. International Labor Organization standards Comparative labor law International Auditing Standards International Accounting Standards

National standards

1. 1. Political Constitution of Peru Civil Code Employment Promotion Law

1. 1. Law No. 27972 - Organic Law of municipalities. That regulates the activity and municipal services.Auditing standardsAccounting standardsTax rules

CONCEPTUAL FRAMEWORK

MUNICIPALITIES

INTRODUCTION

Municipality formerly known as city hall, in charge of managing the municipality.

Municipalities are created through the law, in this sense they are established as people or cities where their functions, services and powers are defined in the constitution (ART. 194,195), other subsequent laws (LAW 29792; 27682) that partially modify The first and that according to this, the municipalities are legal entities with their own assets and with the capacity to carry out all the legal acts that are necessary or useful for the fulfillment of their purposes, in the manner and under the conditions that the constitution and the laws determine.. As well as having seen the law No. 27972 municipal organic law on its autonomy. The importance of the municipalities within the territorial organization is high. They constitute the primary political unit of the state organization and due to their characteristics, the entities closest to the citizens.

Its location between the population and the state gives it a crucial profile, aimed at stimulating and generating social processes aimed at improving life in the geographical areas in which they are located. Hence their role as catalysts for the needs of the communities, which have in the municipalities the most representative political entity of their daily demands.

MUNICIPAL GOVERNMENT AND GLOBALIZATION

Globalization as a political, social and economic process generates transformations in the human, material and financial resources of public and private organizations in the countries participating in this type of process and in those that are in the process of achieving this type of agreement at the level regional, continental or global.

The contradictions produced by the so-called globalization process is of enormous importance for Latin America, due to the pressure it produces in the framework of international economic policies aimed at reducing and unifying tariffs, eliminating subsidies, dismantling the degrees of protection for the manufacturing industrial sectors. internal and reach entrepreneurs in the game of supply and demand of the International market.

In recent years there have been profound transformations in economic, social and political relations between nations. To adapt to changes, in our country, a set of structural measures has been taken to reform the economy. Important progress has been made, while it remains pending, its deepening and consolidation.

An economic policy has been necessary, which takes into account the capacity of the industrial sectors in the face of the process of openness and external competition. But we live in times when changes take place with a speed hardly imaginable years ago. This demands a dynamic of continuous analysis, review and improvement of the functioning of the National productive apparatus, of the regulatory framework that regulates and of the modalities of insertion in the International environment.

This environment, characterized by the generalization of the processes of economic integration and by the growing globalization of the economies, will become a determining factor for the future of the nations. Ignoring it would imply the risk of isolation and marginalization on the international stage, with social and economic costs that are difficult to bear.

Both the Peruvian public sector and the national productive sector are immersed in an intense process of reforms to adapt their structures, policies, systems and organizational norms for the year 2011 to be in a position to participate in the Free Trade Agreement (FTA), that seeks to encompass the entire American continent. The pursuit of this objective commits the governments of our continent to plan based on a development strategy that contemplates the globalization of their economies and States. Of course this process also includes the management of human resources.

The effectiveness of the real economy to take advantage of the country's international insertion, will strongly depend on the quality and effectiveness of the management of the Peruvian public sector. In this broad context of new international realities, the development prospects of a country are primarily shaped by the resource factor as a whole, especially in the quality of human resources and productive KNOW-HOW. Essential for competitiveness and efficiency. The municipal governments belong to the Autonomous and Decentralized Public Administration of the Peruvian State.

WHAT ARE FIVE IMPORTANT REASONS FOR MUNICIPAL MANAGEMENT?

• The municipal governments belong to the Autonomous and Decentralized Public Administration of the State

It is essential that the State has a suitable and agile public administration that leads to the rationalization of all the processes and services that correspond to the national government. For the effective execution and continuity of the country's development programs.

• The municipalities are legal entities with their own assets and with the capacity to carry out all the legal acts that are necessary or useful for the fulfillment of their purposes, in the manner and under the conditions that the constitution and the laws determine. As well as having seen the law No. 27972 municipal organic law on its autonomy.

• The importance of the municipalities within the territorial organization is high. They constitute the primary political unit of the state organization and due to their characteristics, the entities closest to the

• Catalysts of the needs of the communities, which have in the municipalities the most representative political entity of their demands

• The main services provided by the municipalities in the cities revolve around the control, regulation and assistance to the community, that is, they are services aimed at assisting, according to the administrative situation, to: Civil registry, garbage collection, street cleaning, parks, markets, construction of public works, construction license, regulation and provision of transport service, regulation and provision of drinking water service, urban planning and regulation, decoration and beautification, sports and recreation and municipal police among

WHAT ARE THE FIVE MOST IMPORTANT MUNICIPAL STRATEGIC MANAGEMENT REASONS?

• Focus on the best management. Allows the municipality to focus on management issues more broadly Accelerate reengineering benefits Share risks Allocate resources for other purposes Municipal strategic management is applicable to different areas of the organization, such as personnel, purchasing, marketing

WHAT DOES THE MUNICIPALITY ACHIEVE WITH THE HUMAN RESOURCES AUDIT?

In general terms, it will achieve a "greater functionality" than it had internally with "Lower Costs" in most cases by catalysing effective and efficient needs of the population.

WHAT ARE THE SCOPE OF THE HUMAN RESOURCES AUDIT IN MUNICIPAL STRATEGIC MANAGEMENT?

The transformation of Human Resources management will contribute to the modernization and efficiency of the Municipalities, optimizing the quality and performance of all their person1 through continuous, technical and managerial training. Normalizing, institutionalizing and automating the systems of selection, measurement, ethical-disciplinary systems, motivation and job security, in order to satisfy the needs of the municipality and rescue the institutional image.

THE MUNICIPAL SERVICES:

The main services provided by the municipalities in the cities, They revolve around the control, regulation and assistance to the community, that is, they are services oriented to assist, according to the administrative situation, to: Civil Registry, garbage collection, street cleaning, parks, markets, construction of public works, license of construction, regulation and provision of transport service, regulation and provision of drinking water service, urban planning and regulation, decoration and beautification, sports and recreation and municipal police, among others.

• It guarantees the achievement of the entity's goals and objectives, defined by the South Asian Pacific (APS) countries, as the most important asset of any organization. It determines the effective and efficient use of these resources in obtaining the goals and objectives.

The municipality is exclusively concerned with defining the functionality of the different areas of its organization, Have information services quickly considering competitive pressures.

Apply the organization's talent and resources to key areas.

It helps to face changes in the conditions of services.

RISKS PRESENTED BY THE HUMAN RESOURCES AUDIT:

• Inherent Risk: produced by an involuntary omission of the entity or the Detection Risk: a finding or irregularity not identified by the Sampling Risk: the auditor works with data arising from a sample of the entity's universe, being able to exclude important evidence not

These natural risks of the audit are diminished, when the selected audit personnel gathers the experience and capacity, for the rigorous application of the techniques of audits, which will allow the formation of competent and timely evidence.

Currently one of the most sought after objectives by all companies is greater efficiency at the lowest cost, without leaving aside quality standards and service to the public;

HUMAN RESOURCES

HUMAN RESOURCES MANAGEMENT

The Human Resources Administration consists of the planning, organization, development and coordination, as well as control of techniques, capable of promoting the efficient performance of personnel, while the organization represents the means that allows the people who collaborate in it. achieve individual goals related directly or indirectly to work.

It means conquering and maintaining people in the organization, working and giving their best, with a positive and favorable attitude. It represents all those things that make the staff stay in the organization.

Currently, personnel selection techniques have to be more subjective and more refined, determining the requirements of human resources, increasing the most effective sources that allow reaching the ideal candidates, evaluating the physical and mental potential of the applicants, thus such as their aptitude for work, using a series of techniques, such as the interview, psychosometric tests and medical examinations.

FINANCIAL ASPECT OF HUMAN RESOURCES

Currently, when it comes to human resources, specialists consider it as human capital. This leads to consider it as one of the most important investments within the company. In this sense, if companies want to have the best cadre of managers, officials, operational workers, and others, they must have the necessary financing to train, train, and perfect these personnel.

The use of human resources by a company leads to labor costs, expressed in wages, taxes and others that are borne by employers. The development of work activities of the personnel, originates expenses for the payment of the social benefits of the workers, such as vacations, bonuses, compensation for time of service and others.

LABOR ASPECT OF HUMAN RESOURCES

The labor aspect of companies has many aspects to consider, such as:

1. Obligations and rights of the employer Obligations and rights of the worker Supervision and control by the State Intervention of the Judiciary

TAX ASPECT OF HUMAN RESOURCES

The tax aspect of human resources leads us to take into account the following situations:

1. Compliance with formal obligations Compliance with substantial obligations Planning of labor taxes Tax audit of labor obligations

ACCOUNTING ASPECT OF HUMAN RESOURCES

In this regard, what should be considered is the following.

1. Valuation of labor costs and taxes Accounting record through the Revised General Accounting Plan Application of International Accounting Standards Financial Reporting Regulation

HUMAN RESOURCES AUDIT

PHILOSOPHY AND DOCTRINE OF THE HUMAN RESOURCES AUDIT

The Human Resources Audit is, in essence and by nature, an objective, systematic and professional examination of evidence, carried out in order to provide an independent evaluation of the performance of human resources, aimed at improving the effectiveness, efficiency and economy in the use of resources, to facilitate decision-making by those who are responsible for taking corrective actions and improve their responsibility to the environment and internal municipalities.

BENEFITS OF THE HR AUDIT:

1. Identifies the degree of contribution of the personnel department to the organization. Improves the professional image of the personnel department. Stimulates greater responsibility and professionalism among the members of the personnel department. Clarifies the duties and responsibilities of the personnel department. Detects critical problems of Personnel. Stimulates uniformity of personnel policies and practices, especially in decentralized companies. Reduces human resource costs through more efficient personnel procedures. Sensitizes towards the need for changes in the personnel department. Ensures compliance with legal provisions.

Within the doctrine of the Human Resources Audit, the following elements can be considered:

1. Audit Process Audit Planning Scope Objective Planning Memorandum Audit Performance Audit Programs Audit Procedures Audit Techniques Audit Evidence Audit Report Audit Findings.

HUMAN RESOURCES AUDIT PROCESS

PLANNING OF THE HUMAN RESOURCES AUDIT.

BASES FOR PLANNING:

Planning for an audit engagement cannot be done in the abstract; Each work has its own characteristics and peculiarities that require that the audit procedures be adapted to the specific conditions of each situation. Therefore, planning an audit engagement requires knowing the peculiar background of the case for which it is being planned.

PLANNING OPPORTUNITY:

The audit work is usually carried out in two well-defined periods: the last months of the fiscal year to be examined (preliminary audit) and the days immediately following the close of said fiscal year (final audit). The work program should be designed in such a way that it clearly indicates the part of the work to be carried out at one time or another.

The audit work must be properly planned, and if assistants are to be used they must be properly supervised.

Supervision should be exercised in inverse proportion to the experience, technical training and professional capacity of the supervised auditor.

The auditor should leave evidence of their working papers of having planned the audit.

The result of the audit planning is finally reflected in a work program. This will be a logically ordered and classified list of each of the specific activities to be carried out in the performance of the audit.

The planning of the audit cannot be rigid. The auditor must be prepared to modify her work program when the development of the same is with unforeseen circumstances and when the work results themselves indicate the need to make variations to the previously established programs.

OBTAINING NECESSARY DATA FOR PLANNING:

The data necessary to properly plan the audit work, to which we have been referring previously, are obtained in many different ways, according to the nature of the data and the particular conditions of the company examined. The most frequent and most generally applicable methods of obtaining these data are as follows:

Previous interviews with the client.

Document inspection.

Examination and analysis of labor aspects.

Previous audits.

GENERALITIES: The action of planning activities allows setting goals, delineating the courses of actions to be followed, establishing the rules of the game, so that the place of being on the defensive, reacting to circumstances and eventualities, makes circumstances and eventualities they adjust to their will by establishing a good plan that allows them to foresee all the possible factors and elements that could affect the actions, set goals that they want to achieve, establish the policies that should regulate operations, and regulate them in systems, methods and procedures, that pave the way for the good achievement of those objectives, putting it on the offensive, attacking instead of waiting to be attacked; that is to say, acting, instead of being reacting.

CONCEPT:

Planning the audit work is, deciding in advance what are the audit procedures to be used, what is the extent of these tests, when are they going to be applied and what are the working papers in which they are going to record their results.

Planning also implies, when it is the case, the appointment of the personnel who must intervene in the work.

PLANNING STAGES:

1. Investigation of general and particular aspects of the company to examine. Study and evaluation of internal control. Scheduling of specifically applicable detail work

EXECUTION OF THE HUMAN RESOURCES AUDIT

The first step will be to meet with the employees who will have a direct participation in the audit. The aim is to explain the objective of the project and highlight the importance of their collaboration in the provision of information. The presence and support of the company's Human Resources Manager will be essential in this work of raising awareness and requesting collaboration.

The next will consist of analyzing the systems established by the company to guarantee the effectiveness and efficiency of its human resources practices, that is, the degree to which the company has control of its human resources activities. This control will comprise the evaluation of four different processes:

a) Establishment of Patterns:

Does the company have established patterns to know if its human resources practices are good or not? Do you know where to go in terms of HR?

b) Observation of the actions:

Does the company obtain information about its shares? how? Do you know where you are going in terms of HR?

c) Comparison of actions with the pattern :

Does the company make comparisons between its actions and established patterns? Do you know how long it takes to get to the right HR patterns?

d) Corrective actions:

From these comparisons, does the company take corrective actions? Have you planned to travel the distance that separates you from HR best practices?

The last step in this phase will be to apply the relevant audit tests and analyzes: passing questionnaires, interviews, requesting documentation, obtaining ratios, etc.

METHOD:

- Questionnaires

- Calculation of Ratios (Check List I)

- Interviews

- Documentation Analysis

These tools will allow us to obtain quantitative and qualitative information about the company's HR practices.

QUESTIONNAIRES:

A series of short questionnaires have been developed that in a direct and objective way will provide us with information about qualitative variables, such as satisfaction with the company's Human Resources practices and quantitative variables, such as the number of training courses that employees have taken throughout the year or the number of times they have passed the performance evaluation questionnaire or the work climate analysis questionnaire.

The passing of questionnaires will allow us to obtain information quickly and from a large number of people, it also allows statistical and computerized treatment of the information, as well as differential treatment by categories (departments, gender, age, seniority, position, etc…).

RATIO CALCULATION:

A check sheet has been developed (Check List I) in which, through a series of items that the auditor will be responsible for completing from the information provided by the employees, numerical data will be obtained that will allow the calculation of different ratios related to each of the Human Resources areas and that will allow their subsequent evaluation.

In the event that these ratios are already calculated in the municipal internal control system, they will be verified and analyzed.

INTERVIEWS:

Interviews will be carried out with different employees of the municipality, some linked to the Personnel area and others not linked, in order to contrast and expand the information obtained from the other research tools.

We have opted for the semi-structured interview modality, since although it is based on a script of basic questions previously established, the interviewer will allow himself to link the questions with the answers that the interviewee gives in order to create a greater feedback. It is about achieving a fluent conversation, avoiding that the employee feels uncomfortable or has the feeling of being in an interrogation.

DOCUMENTATION ANALYSIS:

We will proceed to request different documentation such as the forms used in performance evaluation, surveys to evaluate training, job descriptions, etc. for analysis and evaluation.

Justification of the Method:

The choice of this method is largely determined by the advantages offered by its implementation and subsequent analysis.

The main advantage of this mixed method is that it allows us to evaluate in a quantitative way, through statistical ratios, numerical data and scores, and also in a qualitative way, through evaluations, appreciations, attitudes, behavior analysis, etc.

The various practices of Human Resources that are being applied in the company, thus obtaining a global vision that will allow us a more complete subsequent evaluation.

Factors on which the methodology is based:

Awareness, by senior management and those responsible for the personnel area, of the profitability of the procedure.

Employee acceptance for participating in the provision of information.

Generation of an adequate degree of confidence between the auditor and the employees who will provide the information.

Provide sufficient, pertinent and objective data and information.

Allow independent auditor performance when required, within company facilities.

Evaluate results against the goals set. Be willing to rectify and set new goals if advised by the auditor.

Identification of strengths, weaknesses and corrective measures.

Agree with those responsible for the various areas of Human Resources strategies to overcome the detected failures.

Provide members of the Personnel Department with complete and updated knowledge about the consequences of their work.

Responsibility for the execution of the process.

The responsibility for the execution of the audit process falls largely on the audit technician who will be the executor of the information collection, however it must be borne in mind that part of the responsibility will fall on the different employees of the company that They must provide the information that the auditor requests as quickly and truthfully as possible, therefore the Human Resources body must commit to informing these employees of the importance of the auditor's work, thus achieving their commitment and collaboration.

Temporal scope of the Audit:

Experience tells us that the best practice is to carry out a Human Resources audit once a year.

The period to be audited is one full year.

It is recommended to carry out the process during the first two months of the year that precede the period to be audited. However, an audit can be carried out at any time of the year, as long as it has a year past due.

The following audit programs will be presented in this part of the work:

1. Human resources efficiency evaluation program; Human resources economy evaluation program; Human resources effectiveness evaluation program; Other related programs.

The following auditing techniques will also be developed:

1. Eye Verification Techniques Oral Verification Techniques Written Verification Techniques Documentary Verification Techniques Physical Verification Techniques.

Likewise, the issue of obtaining evidence will be developed. Types of evidence: physical, testimonial, documentary and analytical. The attributes of the evidence: sufficiency, competence and relevance (relevance).

HUMAN RESOURCES AUDIT REPORT

The audit report must fulfill a triple purpose:

1. Describe the HR practices of the municipalities. Evaluate the practices: indicate which are the correct ones and which are the incorrect ones. Propose suggestions and recommendations in order to cover the detected deficiencies.

Structure of the report:

Objectives and scope of the audit.

1. Auditing procedures and general methodological aspects applied. Presentation of results. Summary of conclusions. Auditor's report. Auditor's recommendations. Annex (documentary support of the results provided).

The report must meet a series of requirements:

1. Clarity: understandable and easy to read. Attractive: presence of tables, charts, very careful format, etc. Rigorous: without calculation errors, focused on verified facts rather than opinions. Relevance: focused on the most important, most strategic aspects. Constructive: presents recommendations and suggests improvement actions.

RELATION TO OTHER AUDITS

The Human Resources Audit can be carried out individually or as part of an administrative or management audit. It could also be carried out as an operational audit. In one or the other case it is always related to financial, management, ethical, social, comprehensive, legal, environmental and other audits.

AUDITING HUMAN RESOURCES AND EFFECTIVE STRATEGIC MANAGEMENT

HUMAN RESOURCES EFFICIENCY

It refers to the relationship between the services provided by the municipalities and the resources used for that purpose, in comparison with human resource performance standards.

ECONOMY OF HUMAN RESOURCES

The economy is related to the terms and conditions under which the municipalities acquire resources, obtaining the required quantity, at the reasonable level of quality, at the appropriate time and place and at the lowest possible cost.

EFFECTIVENESS OF HUMAN RESOURCES

Effectiveness refers to the degree to which a municipality achieves its objectives and goals or other benefits that were intended to be achieved, provided for in legislation or set by other authorities.

EFFECTIVE STRATEGIC MANAGEMENT

Introduction

We know that today those who do not comply are not competitive (quality, Production, Low Costs, Standard Times, Efficiency, Innovation, New working methods, Technology.) And many other concepts that make efficiency a point of care every day. on long and small term plans. How effective or not a company could demonstrate the life time of said corporation, in addition to the amount of services produced or product manufactured with total resources used.

Importance of Effective Strategic Management

The only way for a business to grow and increase its profitability (or its profits) is to increase its productivity. And the fundamental instrument that causes greater productivity is the use of methods, the study of time and a system of payment of wages.

Of the total cost to be covered in a local government, 85% is for direct labor, 15% for general expenses. It must be clearly understood that all aspects of a business or industry - sales, finance, production, engineering, cost, maintenance and administration - are fertile areas for the application of methods, study of times and adequate systems of payment of wages.

It must be remembered that the philosophies and techniques of methods, time study and wage payment systems are equally applicable in non-manufacturing industries. For example: Service sectors such as hospitals, government agencies, and transportation. Whenever men, materials, and facilities combine to achieve a certain goal, productivity can be improved through the intelligent application of the principles of methods, time studies, and the system of payment of wages.

What is efficacy?

Efficiency can be defined as the relationship between the quantity of goods and services produced and the quantity of resources used. In manufacturing, productivity is used to evaluate the performance of workshops, machines, work equipment and employees.

effectiveness in terms of employees is synonymous with performance. In a systematic approach we say that something or someone is productive with a quantity of resources (Inputs) in a given period of time, the maximum number of products is obtained.

How is effectiveness measured?

Efficiency is defined as the relationship between inputs and outputs, while efficiency represents the cost per unit of output. For example:

In the case of health services, the productivity measure would be given by the relationship between the number of consultations per hour / doctor. Productivity would be measured from the cost per consultation, which would be integrated not only by the time dedicated by the doctor to that consultation, but also by all the other inputs involved in that particular event, such as healing materials used medications, nurse time etc.

In companies that measure their productivity, the most frequently used formula is: Productivity: Number of units produced /

Inputs used

In order to measure productivity progress, the PRODUCTIVITY INDEX (P) is generally used

as a point of comparison:

P = 100 * (Observed Productivity) / (Productivity Standard)

conclusion

Efficiency is, above all, an attitude of the mind. She seeks to continually improve everything that exists. It is based on the conviction that one can do things better today than yesterday and better tomorrow than today. Furthermore, it requires endless efforts to adapt economic activities to changing conditions by applying new theories and methods.

STRATEGIC CHAIN, AUDIT AND EFFECTIVENESS

The strategic chain is made up of policies, general strategic objectives, specific strategic objectives, permanent actions, permanent actions and temporary actions. In this context, the indicators of impact, result and product in relation to human resources have to be identified and related.

The audit is the objective examination of the efficiency, economy and effectiveness of human resources in the mission, objectives and actions carried out by the company.

The audit examines the compliance of the strategic chain and its link with business competitiveness.

CONTINUOUS IMPROVEMENT OF MUNICIPAL MANAGEMENT

The importance of this managerial technique is that its application can help improve weaknesses and strengthen the strengths of the organization. Through continuous improvement it is possible to be more productive and competitive in users, on the other hand, municipal organizations must analyze the processes used, so that if there is any problem, it can be improved or corrected; As a result of applying this technique, organizations may grow to become leaders.

Advantage:

1. Effort is concentrated in organizational and procedural areas They achieve improvements in the short term and visible results If there is a reduction in defective products, it results in a reduction in costs, as a result of less consumption of raw materials. It increases productivity and leads to organization towards competitiveness, which is of vital importance for current organizations. It contributes to the adaptation of processes to technological advances. It allows to eliminate processes

WHY THE CONTINUOUS IMPROVEMENT:

According to Harrigton (1987), "In today's buyers' market, the customer is king", that is, customers are the most important people in the business and therefore employees must work to meet the needs and their wishes. They are a fundamental part of the business, that is, it is the reason why it exists, therefore they deserve the best treatment and all the necessary attention.

The reason why customers prefer products from abroad is the attitude of business leaders towards complaints about errors that are discussed: they accept their mistakes as something very normal and apologize to the client, for them the client always has the reason.

THE IMPROVEMENT PROCESS:

The search for excellence comprises a process that consists of accepting a new challenge every day. Said progress must be progressive and continued. You must incorporate all the activities carried out in the company at all levels.

The improvement process is an effective way to develop positive changes that will save money for both the company and customers, since quality failures cost money.

Likewise, this process involves investment in new machinery and more efficient high-tech equipment, improvement in the quality of service to customers, increased levels of human resource performance through continuous training, and investment in research. and development that allows the company to be up to date with new technologies.

BASIC IMPROVEMENT ACTIVITIES:

According to a study on the improvement processes implemented in various companies in the United States, According to Harrington (1987), there are ten improvement activities that should be part of every company, large or small:

1. Obtain the commitment of senior management. Establish an improvement board of directors. Obtain the full participation of the administration. Ensure the participation in teams of employees. Obtain individual participation. Establish systems improvement teams (control teams of the processes).Develop activities with the participation of suppliers.Establish activities that ensure the quality of the systems.Develop and implement short-term improvement plans and a long-term improvement strategy.Establish a recognition system.

MUNICIPAL COMPETITIVENESS

Introduction

One of the main elements for the competitive development of both nations and business organizations is innovation. The men and women who made and make companies organize themselves in various ways around strategies and objectives that, based on overcoming those around them or with those who compete, solve and endure generating new wealth with unequal distribution. Men and women choose, accept or support their leaders or managers; they commit themselves to a greater or lesser extent to the objectives, burdens and efforts at risk and aspire to a certain portion of the reward.

STRATEGIC MANAGEMENT

Strategic management is MANAGING all the elements of power to achieve the objectives outlined prior to a strategic planning and SWOT diagnosis

In the municipalities; The strategy then is not to proceed to create new taxes indiscriminately, but to take advantage of existing ones. process of study and comprehensive evaluation of its structures, in order to modify those that do not respond to the current needs of local life and to strengthen those that are appropriate to them. In our opinion, the analysis must be made on three fundamental aspects, such as: the political-administrative, the economic and the social.

Strategies in the political-administrative field

The political character of the municipality is known to all, expressly recognized by the Constitution, when it states that "… it constitutes the political, primary and autonomous unit within the national organization", adapting the respective norms to the fundamental principles enshrined in the Organic Law, of such a way to ensure its effective application, for the benefit of the full development of local life.

The decentralization process not only led to the establishment of political reforms, but has also had a notable impact in the area of ​​Public Administration, in that by allowing the development and strengthening of regional and local governments, it has also fostered the consolidation of a state and municipal administrative organization that, although it is essentially based on the fundamental principles that sustain the National Public Administration, have its own characterization and dynamics.

Strategies in the social field

In the social sphere, the most important trend that appears is the consolidation of citizen participation within the municipality, which we believe can act as an important instrument for consolidating local management as long as it does not usurp the essential functions of government entities or displace the main actors in the process.

adequately embrace community initiatives rather than discourage them

Strategies in the economic field

the development of a managerial capacity on the part of the municipal organs (to which reference was made previously) that allows the establishment of adequate criteria for the selection of investments to be made in the municipality and for the rationalization of spending, as well as the design and implementation of new ways of generating wealth and attracting capital and improving their collection systems. The rationalization of spending implies the reduction and elimination of unproductive expenses and a greater investment in the promotion and development of productive activities, in order to gradually expand the tax base.

It is clear that the objective is to integrate these three planes in a creative way to be able to face the new customer profiles with their new needs and face the products whose life cycle is increasingly shortened, therefore the need to face the dynamics is established organizational with a new approach.

DEFINITION OF TERMS

HUMAN RESOURCES MANAGEMENT CONCEPTS:

Training.

Set of activities aimed at providing knowledge, developing skills and changing attitudes of staff at all levels to better perform their work.

WERTHER, Jr and DAVIS, Keith. Personnel management and human resources. 5th Edition. Mc Graw Hill Publishing. Mexico 2000.

It is the process of helping employees achieve a level of performance and a quality of personal and social behavior that meets their needs and those of your organization.

CHRUDEN and SHERMAN. Staff Administration. South-Western Publishing. 1987.

It is a planned activity, based on the real needs of a company and oriented towards a change in the knowledge, skills and attitudes of the collaborator.

SILICEO, Alfonso. Training and staff development. 1997.

Staff Administration.

It is the use of human resources to achieve organizational objectives. Consequently, it includes managers at all levels.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 4

It is the administrative process applied to the increase and conservation of the effort, experiences, health, knowledge, skills, etc., of the members of the organization, for the benefit of the individual, the organization itself and the country in general.

ARIAS G., Fernando. Human resources management. 1979.

It is the discipline that is responsible for organizing workers and people who work in a company to achieve the objectives of both parties.

MORA, Consuelo and Others. Human resources management. Mexico 1996.

Training.

It is designed to allow apprentices to acquire the knowledge and skills necessary for their current positions.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 230.

It is the assessment that may indicate that there is a need to guide the employee more effectively or instruct the employee to enhance their knowledge and skills required for effective performance.

HERNANDEZ, SVERDLIK, VARELA, CHRUDEN, SHERMAN. Staff Administration. 1984. Page 180.

It derives by reason of its end, and by reason of its method. By reason of its end: knowledge that will be applicable in a whole trade, knowledge that refers to a whole individual branch, banking, commercial, etc. Due to its methods: training is divided, first and foremost, directly and indirectly, the first being that which is given expressly and formally, with teaching methods, while the second is that in which to give training, things that themselves have other purposes are used.

REYES Ponce, Agustín. Staff Administration. Human relations. I part. Editorial Limusa. Mexico 2000. Pages. 107-108.

Position.

It constitutes the link between individuals and the organization. In this scenario, the Human Resources department enters, who help the organization obtain and maintain a suitable workforce. Those who work in the Human Resources department must possess a deep understanding of job layouts to achieve the proposed objectives.

SIKULA, A. Administration of Human Resources in Companies. Editorial Limusa. Mexico 1991.

It is the gathering of all those activities carried out by a single person, which can be unified into a single concept and occupies a formal place in the organization chart.

Website: www.gestiopolis.com. Title: Description and analysis of charge. Author: Anonymous. Date: 04/12/2003 Time: 12:36 pm

Group of tasks that must be performed in order for an organization to achieve its objectives.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 415.

Control.

Its purpose is to ensure that rules are followed and orders are followed.

KOONTZ and O'DONNELL. Modern Administration Course. Mc Graw Hill Publishing.

It is a preventive and corrective mechanism adopted by the administration of an agency or entity that allows the timely detection and correction of deviations, inefficiencies or inconsistencies in the course of formulating, implementing, executing and evaluating actions, in order to seek the compliance with the regulations that govern them, and the strategies, policies, objectives, goals and allocation of resources.

Website: www.lafacu.com. Glossary of Economics. Date: 04/08/2003 Time: 1:28 pm

Address.

The management exercises government tasks over an entity, with an overview of it and decision-making capacity on its different aspects.

Website: www.rincondelvago.com. Title: Direction and decision making. Author: Anonymous. Date: 04/09/2003 Time: 9:05 am

It consists of coordinating the common effort of subordinates to achieve the goals of the organization.

MUNCH, Lourdes. Administration Fundamentals. 2nd Edition. Editorial Trillas. 2001.

Training.

Developing skills for a particular job, as well as guidance regarding company policies and procedures.

Website: www.administrativedigest.com. Business Glossary. Date: 04/09/2003 Time: 9:10 pm

Training.

The action of providing a person, or several, with the information and training necessary for them to know or learn to perform and play a new role, exercising new attitudes and functions.

Website: www.rrhhmagazine.com. Date: 04/09/2003 Time: 9:20 pm

The set of rules established and required, the treatment given to employees, the interviews they have with them, the example of their bosses, etc., always tend, in the most systematic way possible, to train them, habits of cleanliness, emotional stability, companionship, appreciation for the negotiation that has received them, care, initiative, diligence and care.

REYES Ponce, Agustín. Staff Administration. Human relations. I part. Editorial Limusa. Mexico 2002. Page 127.

Management.

It is a position that the director of a company occupies, which has, within its multiple functions, to represent society vis-à-vis third parties and to coordinate all resources through the planning, organization, direction and control process in order to achieve established objectives.

SISK L., Henry and SVERDLIK, Mario. Business Administration and Management.

Goal.

To formulate a goal is to indicate how much we want to achieve from each objective and what quality we want to achieve.

Website: www.rincondelvago.com. Title: Social Planning. Author: Nuala. Date: 04/08/2003 Time: 6:52 pm

Determination in quantity, either with absolute value or relative to an object.

SERNA, Humberto. Strategic management. Caracas 2000.

Whether managers are professionally trained depends on proper motivation. Such an incentive should include opportunities to achieve personal goals as a result of your development efforts. A fundamental goal in most managers or directors is to progressively increase their economic level, greater hierarchy, the need for power and recognition, etc.

HERNANDEZ, SVERDLIK, VARELA, CHRUDEN, SHERMAN. Staff Administration. 1984. pp. 126-127.

Objective.

They are the achievements that are intended to be achieved with the execution of an action. They can be classified into general and specific.

Website: www.rincondelvago.com Title: Social Planning. Author: Nuala. Date: 04/08/2003 Time: 6:55 pm

Qualitative expression of a purpose in a given period; the objective must answer the question "what" and "why".

Website: www.administrativedigest.com Business Glossary. Date: 04/09/2003 Time: 9:25 am

Organization.

It is the social unit (or human group) deliberately built or rebuilt to achieve specific ends. Organizations are characterized by:

1. The division of labor, power and responsibilities of communication The presence of one or more centers of power that control the concerted efforts of the organization and direct them towards its ends Substitution of staff

The organization may also combine its staff through relocation and promotion.

ETZIONI. Modern Organizations. Prentice-Hall Publishing House. Mexico 1991.

Planning.

General scientifically organized and frequently wide-ranging plan to obtain a specific objective such as economic development, scientific research, the operation of an industry, etc.

Lexipedia Barsa. Volume II. P. 907.

It consists of searching, anticipating, foreseeing, predicting and trying to glimpse what is going to be developed and applied in the future.

Website: www.rincondelvago.com. Title: Social Planning. Author: Nuala. Date: 04/08/2003 Time: 7:05 pm

Politics

A policy is a predetermined guide that is established to provide direction for decision making. As guidelines, rather than rigid rules, policies are somewhat flexible, and their use requires interpretation and good judgment. They can have a significant influence on how managers develop their positions.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 46.

Program.

It defines the objectives, goals, policies and priorities in the medium and long term, for each of the decision levels of the company (substantive and adjective areas).

Website: www.rincondelvago.com Title: Social Planning. Author: Nuala. Date: 04/08/2003 Time: 7:10 pm

Performance standards help determine the number of positions and the number of staff needed to complete the job. They are used to establish how much time must be spent to complete each activity and therefore to establish how many employees it will take to do that amount of work.

REYES Ponce, Agustín. Staff Administration. Human relations. I part. Editorial Limusa. Mexico 2002. Page 3.

Market Stall.

It consists of a group of tasks that must be carried out for an organization to achieve its objectives. A position may require the services of one person, for example the president, or the services of 75, such as the case of data capturers in a large company.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 92.

It is the theoretical determination of what the worker must do and is made up of: heading or identification, title, location, instruments and hierarchy.

KOONTZ, Harold. Modern Administration. 5th Edition. Mc Graw Hill Publishing.

Recruitment.

It is the process of attracting individuals in a timely manner, in sufficient numbers and with the necessary attributes, and encouraging them to apply for vacant positions in an organization. Applicants can then be selected with attributes that are most closely related to the job specifications.

WAYNE R, Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 150.

Obtaining the candidates to fill the positions of the company.

ARIAS Galicia, Fernando. Human resources management. Editorial Trillas. Mexico 1979.

Registration and control.

They comprise the structuring and management of files, kardex, cards and indexes, of all aspects of personnel. It is done today, almost always taking advantage of electronic computing techniques for these purposes.

REYES Ponce, Agustín. Staff Administration. Human relations. I part. Editorial Limusa. P. 70.

In some cases the information for job analysis is gathered by having employees describe their daily work activities in a newspaper or blog. Again, it may be necessary to overcome the problem of employees exaggerating the importance of their positions. However, valuable knowledge of highly specialized positions can be obtained in this way.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 99

Remuneration.

It is the payment of direct wages, incentives and indirect wages.

Website: www.administrativedigest.com. Business Glossary. Date: 04/09/2003 Time: 9:55 pm

Everything that the employee receives directly and / or indirectly as a result of the work they do in a company.

Website: www.gestiopolis.com. Article: Whoever does it… gets paid! The Administration of wages. Author: Oscar Javier Salinas. Date: 04/12/2003 Time: 12:15 pm

Selection.

Procedure for choosing the best qualified individuals for a particular position from a group of applicants.

WAYNE R., Mondy and NOE, Robert M. Human Resources Administration. Prentice-Hall Publishing House. Mexico 1997. Page 180.

Choose through the use of certain techniques, among the various candidates, the most suitable for the position, according to the requirements of the same.

ARIAS Galicia, Fernando. Human resources management. Editorial Trillas. Mexico 1979.

It is a complex process that involves matching applicants' skills, interests, aptitudes, and personalities to job specifications.

MORA, Consuelo and Others. Human resources management. Mexico 1996.

CHAPTER III:

METHODOLOGY

TYPE AND LEVEL OF INVESTIGATION

KIND OF INVESTIGATION

This research is of the basic type, since all aspects will be theorized, although its scope will be practical to the extent that they are applied by the municipalities, INVESTIGATION LEVEL

The investigation will be of the descriptive level, inasmuch as all the aspects of the examination that will be carried out with the Human Resources Audit are analyzed and then the way in which it affects the efficiency, economy and effectiveness of the use of human resources is explained; but especially the incidence in the effective strategic management of the municipalities that provide services to the population, the same that use human resources in a massive way.

When it is known if human resources are contributing all their effort, their training and education, the company is empowered to establish goals, objectives and mission in the best conditions to effectively achieve all these elements of the strategic chain.

STUDY METHODS AND DESIGN

METHODS

DESIGN

This work includes the methodological approach and theoretical approach of the investigation.

The methodological approach highlights the formulation of research problems, objectives and hypotheses.

In the theoretical approach, the development of the variables and indicators of the research in relation to the problems, objectives and hypotheses formulated stands out.

At the end of the research work, first the specific objectives will be contrasted with the general objective of the research.

The contrasted specific objectives will be the basis for issuing the partial conclusions of the investigation.

The partial conclusions will be the basis for issuing the general conclusion of the work.

Finally, an interrelation will be established between the general objective and the general conclusion until the general hypothesis of the investigation is contrasted.

POPULATION AND SAMPLE OF THE INVESTIGATION

POPULATION

The research population will be comprised of managers, officials and workers of the municipalities of the Ica region.

SHOWS

The sample will be made up of managers, officials and workers of the provincial municipalities of Ica, Chincha and Pisco.

COMPOSITION OF THE INVESTIGATION SAMPLE

TECHNIQUE AND DATA COLLECTION INSTRUMENTS

TECHNIQUES

INSTRUMENTS

The instruments to be used in the research are related to the aforementioned techniques, as follows:

TECHNIQUES AND INSTRUMENTS USED IN THE INVESTIGATION

SCHEME OF THE DEVELOPMENT OF THE THESIS

STRUCTURE OF THE FINAL REPORT

(SCHEME OF THE DEVELOPMENT OF THE THESIS)

Cover

Dedication

Gratitude

Presentation

CHAPTER I:

METHODOLOGICAL APPROACH

• Description of the problematic reality Research limitations Research problems Research objectives Justification and importance of research Limitations Research hypotheses Research variables Type and level of research Research population and sample Data collection techniques and instruments Analysis techniques and data processing data

CHAPTER II:

THEORETICAL FRAMEWORK

2.1. Research Background

2.1.1. Research-related theses

2.1.2. Related professional experience jobs.

2.2. Historical review

2.2.1. Historical overview of the municipalities

2.2.2. Historical review of the audit

2.2.3. Historical overview of strategic management.

2.3. Legal base

2.3.1. Municipal regulations

2.3.2. Auditing Standards

2.4. Conceptual framework

2.4.1. Municipal governments

2.4.2. Human Resources

2.4.2.1. Human resources management

2.4.2.2. Financial Aspect of Human Resources

2.4.2.3. Labor Aspect of Human Resources

2.4.2.4. Tax Aspect of Human Resources

2.4.2.5. Accounting Aspect of Human Resources

2.4.7. Human Resources Audit

2.4.7.1. Philosophy and doctrine

2.4.7.2. Human Resources Audit Process

2.4.7.2.1. Planning

2.4.7.2.2. Execution

2.4.7.2.3. Report

2.4.8. Human Resources audit and effective strategic management

2.5. Definition of related terms

CHAPTER III:

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

3.1. Presentation, analysis and interpretation of the interview carried out

3.2. Presentation, analysis and interpretation of the survey carried out

3.3. Contrasting the research objectives

3.4. Testing the research hypothesis

CHAPTER IV:

CONCLUSIONS AND RECOMMENDATIONS

4.1. Conclusions

4.2. recommendations

Bibliography

Annexes

1. Consistency matrix Interview Survey

PROGRAMMING AND BUDGET

PROGRAMMING: YEAR 2007 - 2008

BIBLIOGRAPHY

1. General Comptroller of the Republic. (1998) Government Audit Manual. Lima: Editora Perú. 457pp General Comptroller of the Republic. (1995) Government Auditing Standards. Lima: Editora Perú.Chiavenato Idalberto (1998) Introduction to the General Theory of Administration. Mexico. Mc Graw Hill. Chiavenato Idalberto (2006) Human Resources Administration. Mexico. Mc Graw Hill.Chiavenato Idalberto (2006) Human Resources Audit. Mexico. Mc Graw Hill.Drucker Peter F. (2004) Management in the Future Society. Bogotá. Norma Editorial Group. Evans & Lindsay (1999)Management and quality control. Mexico. Grupo Editorial Iberoamérica SA. From CV. Editorial Oceano (2006) Audit. Madrid. Editorial Oceano / Centrum. Gómez Bravo, Luis (2006) Continuous Improvement. Federation of Public Accountants Colleges of Peru (2004). International Auditing Standards (NIAS). Lime. Printing of the Lima Association of Public AccountantsInstitute of Internal Auditors of Spain-Coopers & Lybrand, SA. (2004) The New Concepts of Internal Control- COSO REPORT. Madrid. Ediciones Díaz de Santos SA López Mas, Julio (2006) Work motivation and Human Resources Management in Frederick Herzberg's Theory. Mexico. Editorial LIMUSA. Reyes Ponce, Agustín (2006)Personnel Administration. Mexico. Editorial LIMUSA. Reyes Ponce, Agustín (2006) Personnel Audit. Mexico. Editorial LIMUSA.Valdivia Delgado, Cesar A. (2005) Government Accounting. Lime. Government Studies Center. 939ppYoder, Dale (2006) Personnel Management and Industrial Relations. Mexico. Editorial LIMUSA.Yoder, Dale (2006) Audit of Personnel Management and Industrial Relations. Mexico. LIMUSA Editorial.

THESIS:

• Ramírez Villacorta, Josefina (2005) " Financial Audit: Tool for continuous improvement and business competitiveness". Liñán Salinas, Elcida Herlinda (2002) " Control actions for the development of a comprehensive audit in a Public University". Peña Wong, María Felicita (2005) "Corporate Management with Benchmarking, for the competitiveness of State Banking"..Guardia Huamaní, Jaime (2003) "The New Framework for Internal Auditing and its influence on optimizing the Corporate Governance of Public Universities". Pérez Hernández, Daniela (2004) "Internal audit and internal control: Its application in a national university".León flores Gilberto E. and Zevallos Cardich, José María (2003) “The administrative process of internal control in municipal management”. Guardia Huamaní, Manuel (2005) Thesis: " Corporate management applied to Local Governments".

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