Auditoria como foco de prevenção na gestão de recursos humanos

Abstract

The overall objective of the present study was to demonstrate to the employer the importance of auditing as a focus of prevention in the management of human resources; since through the Human Resources Audit it is possible to avoid future labor claims. Regarding the methodology, two labor lawsuits were analyzed from the cities of Campo Grande and Dourados, both from Financial Institution. Data were collected through access to the database of labor lawsuits, which were assigned to the study. As for the technique of data collection, we used the technique of audit analysis, aided by checklist scripts and confirmation of the calculations in worksheets. In the main results obtained, regarding process nº 1, with regard to the audit, the flaws found in the process are: the absence of annotations in the employment contract that should have been carried out by the employer, referring to positions held, salary changes, and such as the payment of social charges related to each position held. In the case of nº 2, the largest irregularity found, related to the audit, refers to the non-conclusion of the agreement between the parties, which had consequences in the legal, labor and social security spheres, besides the disbursement by the institution for payment of the labor claim, which proves the importance of good audit management in human resources. It could be said that if an audit had been carried out, the irregularities or failures listed in cases 1 and 2 would have been detected and remedied, and the institution would not have to pay with payments of labor claims. Thus, the role of auditing as a focus of prevention in the audit of human resources is evidenced in order to avoid labor procedural expenditures.