AUDIT AND ASSURANCE SERVICES AUDIT REPORT Subject: Audit of Recruitment & Selection at HQ Calton House Audit ref/date of report: xx/x/xxxx Auditor: Adam Quin Overall conclusion: Limited Assurance DISTRIBUTION: For action: For information: Director Corporate Services: Catherine Topley Chief Executive Head of Human Resources : Janice Barclay Director of Operations Director of Strategy and Innovation Risk Monitoring & Audit Committee CONTENTS 1 Background 1
30
Embed
AUDIT AND ASSURANCE SERVICES AUDIT REPORT …HR+Recruitment+Report3555_1800.pdf · AUDIT AND ASSURANCE SERVICES AUDIT REPORT Subject: Audit of Recruitment & Selection at HQ Calton
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
AUDIT AND ASSURANCE SERVICES AUDIT REPORT
Subject:
Audit of Recruitment & Selection at HQ Calton House
Audit ref/date of report:
xx/x/xxxx
Auditor:
Adam Quin
Overall conclusion:
Limited Assurance
DISTRIBUTION:
For action: For information:
Director Corporate Services: Catherine Topley Chief Executive
Head of Human Resources : Janice Barclay Director of Operations
Recommendation 14: HR Function should ensure that all information forwarded xxxxxxxxxx
xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.
Senior Assignment Panels:
We also had occasion to review the Senior Assignment Panel Minutes and the Surplus
Management Group Minutes and we were satisfied that this process is recorded and final
decisions are recorded. There was no rational for the final decision was provided in the minutes
and a review of this area should be considered.
Information and Communication:
The HR Recruitment Guidelines SharePoint Website has numerous forms and policy documents
to inform staff of policy and the existence of these forms to utilise when a vacancy is created, this
includes some pre selection forms, the selection process itself and the post campaign information
which includes pre-loaded templates is very useful and easy to navigate. There are some forms on
the site which are out of date e.g. The Specialist Post Policy 2005 in the pre selection section is
now no longer in place and the assurance templates require to be reviewed and updated.
OFFICIAL SENSITIVE
Scottish Prison Service, Audit & Assurance Services, Calton House
13.
Recommendation 15: A review of all the documents held on the SharePoint site should be
carried out to ensure that they are up to date and we would also suggest that they are version
controlled.
Monitoring Internal Control:
The monitoring and internal control of the documentation leaves room for improvement. There is
no recorded process for self-audit at HQ by HR Business Partners as laid down in the SPS
recruiting guidelines. We found three forms on the HR SharePoint site entitled, Recruitment
Campaign Review and Assurance Form, Recruitment Assurance Visits Outcomes Checklist and
Recruitment Assurance Visits which were clearly for self-audit purposes. We found no evidence
of their use and none of the cases we audited had been subject to any self-audit process. The
content of the forms themselves is also in need of updating and review. The Resources Team at
SPSC complete a self-reporting audit. A follow up audit by KPMG or the Commissioner’s Office
is based on risk reported e.g. if there was high risk areas or if you have not been audited in past 3
years we will receive a site visit. SPS have been audited twice in the past 4 years the last time
was in 2013.
Recommendation 16: The HR Function should carry out a review of the current self-audit
paperwork and in addition commit to a schedule of regular self-audits in order to provide
secondary assurance that procedural guidance is being fully adhered to.
4. Good Practice
The following items of Good practice were identified:
Applicant Tracking System
160 Staff Trained as Interviewers
5. Audit Opinion
The recruitment of effective, efficient and deserving candidates is a very difficult task for any
Human Resources Department. The importance of this task cannot be underestimated. The
Applicant Tracking System provides gateways and assurance checks which ensure processes are
being strictly adhered to and in all those cases on the ATS system we sampled we found them to
be correct. The majority of errors we found during our audit were where documentation did not
evidence or support due process. In addition there are high cost risks associated with incorrect
recruitment and selection decisions which must be fully justified. In relation to permanent staff,
we can offer Reasonable Assurance.
The recruitment and selection of temporary posts, development posts and secondments are not
properly recorded in all instances and we would like to see a more formal process aligned to the
ATS system to ensure that due process is evidenced in all cases. Therefore, we can only offer
Limited Assurance for the recruitment and selection of temporary posts, development posts and
secondments at HQ.
OFFICIAL SENSITIVE
Scottish Prison Service, Audit & Assurance Services, Calton House
14.
The National Framework Agreement for Temporary & Interim Staff also leaves room for
improvement, there is no policy and guidance for the management of these posts and no
performance evaluation and we have seen evidence of mixed practice across the cases we have
reviewed. Procedures for the day-to-day activities of temporary staff and interims should be
implemented and followed. As a result, we can only offer Limited Assurance for the
management of National Framework Agreement for Temporary & Interim Staff at HQ.
On the basis of our findings, we can offer an overall Limited Assurance for the controls in place
for the Audit of Recruitment & Selection at HQ Calton House. The SPS requires fairness,
openness and accountability to be an integral part of its recruitment and selection process in
order to avoid any unwarranted reputational risk.
Acknowledgement
We would like to thank all the managers and staff at Human Resources Department at both HQ
and SPSC for their courtesy and co-operation during this audit and for the facilities and
assistance provided.
Adam Quin
Senior Auditor
xxxxx xxxxxxx
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
15
Finding Recommendation Management responses (Including Timescales for
implementation of actions)
Risk
Rec 1 We were informed that there is a working group looking at enhancing the current ATS system to incorporate all types of vacancies. We would like to see this expedited to provide additional assurance for all recruitment in SPS. The ATS system allows the team to streamline processes, engage the right candidates, and monitor key metrics.
The HR Function should expedite the ATS project to enhance the system to ensure that where possible records for recruitment are properly progressed in line with the Civil Service Recruitment Principles and SPS procedures in line with fairness, openness and accountability within our legal requirements.
Work was already being progressed on this recommendation at the time of the audit. Further work is being scoped to identify the feasibly of aligning electronic -HR with the Application Tracking System (ATS) to ensure one system holds all of an individual’s personal data and employment history. This will be subject to approval at the Business Planning cycle which is due to commence in October 2015. The Internal Temporary Appointments to the ATS system is currently being tested. Internal Temporary Appointments are defined as vacancies & opportunities to be advertised across the SPS estate On implementation the ATS system will support the recruitment of staff and provision of management information in the following categories: • Internal & external permanent (already in place) • External fixed term (already in place) • Internal temporary appointments The next stages: • Testing and follow up action • Systems update • HR Guidance Timescale: Completion date: 09 October 2015 Following the completion of the above, further work will be undertaken to review the feasibility of including all agency staff are recorded on our HR systems. This will be subject to the Business Planning process that will commence in October 2015. Timescale:
High
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
16
Subject to Business Planning cycle.
Rec 2 The recording system we were shown was not robust enough to be of assistance as it did not receive a signature for the file being removed and there was no check of the file contents upon its return. This process should be reviewed.
The HR Function should review their case file sign out and recording process and introduce a sign out procedure which records and tracks the access to case files and provides a record of monitoring for security and assurance purposes.
Accepted. Enhanced manual signing in and out procedures are now in place, and this is augmented by an electronic recording system which records all transactions. HR staff have all been advised of this revised process and the need to ensure that this is properly adhered to. This revised process has been reviewed and successfully spot checked by the Director of Corporate Services and the Head of HR on a number of occasions. Further regular checks will be undertaken on an unannounced basis approximately every 2 months. Timescale: Complete
High
Rec 3 In all of the cases we reviewed there were no checklists to provide assurance that the correct documents were enclosed or to state documents were missing from the file. We did have some documents reported missing to us from the recruitment files during our audit.
All recruitment case files should be itemised using a checklist against the status flowcharts to ensure adherence to process and to support self and internal auditing.
Accepted: As an interim measure the HR-HQ team has adopted a manual checklist for each file to ensure all necessary items are in place. This interim measure was successfully reviewed on 14 Aug 15 by the Director of Corporate Services. Further sampling will continue until the online system automates this process. The substantive solution will be achieved through the further development of the ‘Campaign Assurance & Summary Report’ including guidance to HR Teams and the introduction of Merit Order Summary reports to be completed by the Recruiting Department at each assessment stage. Both of which will be implemented by 30 September 2015. The Online Recruitment system is designed to guide and capture campaign process. This is existing practice for all internal and external recruitment in SPS and will be extended to capture Internal Temporary Appointments as
Medium
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
17
described at the management response to Recommendation 1. Timescale: 9 October 2015
Rec 4 There was no relationship declaration in any of the recruitment case files which we reviewed. We were informed that this was completed on an exception basis and when we asked to see if any declarations had been completed, we were informed that there was no record of any in any of the files either at HQ or at SPSC.
A recruitment declaration for panel members should be considered and added to the recruitment procedures to assist with full transparency of the process.
Accepted: A declaration form for assessors has been designed and will be included in the Recruitment Guidelines on our SharePoint site by 30 September 2015. Guidance for recruiting managers and assessors will be incorporated in the review of recruitment guidelines. Timescale: 30 September 2015
Medium
Rec 5 There is a requirement for a business case and relevant authority to be recorded against the file as stated in the recruitment guidelines.
A review of all case files should take place to ensure a relevant business case with signatory authorisation against budget is documented, valid and intact. Verbal agreements should always be supported by documentary evidence to ensure due process.
Accepted: A review of the recruitment campaigns for the previous 12 months has been undertaken. This has ensured that all files now hold the relevant documents. In addition, as per recommendation 3, a checklist has been adopted to ensure all documents are in place. Timescale: Completed
High
Rec 6 There is no laid down process or guidance for the recruitment of a temporary role and it is very much at the discretion of the manager.
The principles of fairness, openness and accountability should be applied and recorded in all our internal recruiting processes including temporary posts, development posts and secondments.
Accepted: A flow chart has been designed and will be circulated to advise line managers of the agreed process with regard to the appointment of temporary staff. Flow chart is complete and will be issued by 21st September 2015. Timescale: Completed As an interim measure the Executive Group are now reviewing all Agency Staff appointments. Timescale: Completed Temporary posts and development opportunities as well
High
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
18
as the engagement of agency workers will all be included in the revision of the SPS Recruitment Guidelines. Timescale: 31 March 2016.
Rec 7 There are clear, definitive periods of time for which records should be kept and remain accessible which is detailed in the recruitment guidance. However, there was a lack of evidence of compliance with these matters
The HR Function should introduce a document xxxxxxxxx policy and training for staff to ensure that only documents no longer required for the business are properly recorded xxxxxxxxxx xxxx xxxxxxxxxxx
Accepted: A document xxxxxxxxxx policy is already in place, and the HR files were in the latter stages of being reviewed during the audit in February 2015. HR staff have been reminded of the requirements for document xxxx xxxx xxxxxxxx and a Record Management Plan has been issued to HRBPs. ER&R will also issue reminders regarding the annual file review arrangements, and the SPS Information Security Manager has been asked to deliver a training session for relevant staff. Timescale: Complete
High
Rec 8 We reviewed xxx xxx xxx xxxx xxxxx cxxx xxxxxx xxxxx xxxxxx xxxxxxxxxx. We asked to see SPS guidance for this type of recruitment and were told that there was none.
If SPS is to fully adopt the xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxx in addition to SPS xxxxxxx guidelines, HR should develop a formal guidance for staff to administer it. This should also be promoted and published in the HR Communications website.
Accepted: This will be incorporated into the review of recruitment guidelines. Time Scale: 31 March 2016. In the interim, updated advice on sxxxx xxxxxx xxxxxxxxxxx has been made available via SharePoint. Timescale: Complete
Medium
Rec 9 We requested to see a list of all roles recruited under the National Framework Agreement currently working within SPS Headquarters and we were not provided with a list immediately as it was not up to date. When we did receive the list we sampled 8 out of the
HR should create and maintain an up to date central registry for all National Framework Agreements.
Accepted: The HR Resourcing Team will be responsible for the contract management of Agency Workers. Further information will be developed on SharePoint, within a shared working area for HR practitioners, to provide more detailed guidance for managers. The Resourcing Team will
High
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
19
xx from the list we were presented with, which we later found was not completely accurate.
monitor the performance of these contracts and any temporary agency staff employed will be recorded on our HR systems. The Resourcing Team will also meet with service providers to discuss contractual issues on a bi-annual basis. The Employee Resourcing Manager has attended an engagement day with SG Procurement and Service Providers to discuss contractual arrangement and service levels. Once this is completed further development of the SharePoint site will be required. Timescale: 30 September 2015 Authority to and the budget for the recruitment of temporary staff sits with line managers, therefore historically HR have not always been aware of all appointments. In future all temporary agency appointments for roles within HQ will be monitored by HQ HR. And this will enable the HR HQ team to flag up when contracts are coming to an end. Timescale: Complete
Rec 10 There was no evidence in any of the Agency files to suggest that any control measures were in place at the time of the audit.
SPS should develop clear policy and guidance including reporting requirements control measures, line manager responsibilities and a monitoring plan covering key timelines, critical deliverables and performance reporting for all National Framework Agreements.
Accepted This will be captured in the revision of SPS recruitment Guidelines. The guidance will also incorporate advice on how to manage agency workers. Timescale: 31 March 2016 A pro forma is already in place for managers to use when requesting temporary staff under the framework contract. They are required to indicate the critical deliverables of the job as well as the knowledge skills and experience required of the post holder. Timescale: Complete In the interim guidance will be provided to all line managers & HR staff about the need to ensure proper management and monitoring of any agency staff.
High
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
20
Timescale: 21 September 2015
Rec 11 All such proposals should demonstrate that the spending proposal has clear and concise spending objectives.
All and any extensions to the agency framework agreements should be supported by clear evidence including support for funding.
Accepted: The HR HQ Team have been instructed to include the following documentation as part of the central registry: • Confirmation of budget • Confirmation of approval from the Exec Team • Confirmation of business case requirement, which should include details of what the individual is being assigned to deliver, e.g. project etc., including details of the need for extension. This will apply to all new extensions from 14th September 2015. Timescale: Complete
High
Rec 12 Confidence in the job evaluation scheme may be seriously undermined with the use of outdated software and the ten year old manual is overdue a review. In our opinion, the current SPS Job Evaluation process is being adhered to by staff as best they can but the software and benchmarking tools are not fit for purpose and HR should expedite the project to revise and review the current system or introduce a new one.
HR should revise and review the current system or introduce a new Job Evaluation system.
Accepted: In accepting this recommendation it is recognised that this will be an extensive piece of strategic improvement work which will require consultation. Timescale: It will be discussed as part of the SPS corporate planning cycle that begins in October 2015.
High
Rec 13 We were also informed that there is no formal training for job evaluation personnel, including software input or panel members who may also be participating in any appeals procedure. This is a weakness. There is an appeals mechanism and the JE Appeal panel is chaired by the Head of Human Resources and a TUS member, (the process is fully described in the manual.) We were informed that during the period xxxxx xxxxxxxxxxxxxxxxxxxxxxx there
Job Evaluation training should be formalised in order to support those contributing to the process and to protect the organisation from risk.
Accepted: The current informal training that was available has been reviewed and formalised. Timescale: Complete There will also be communications with all those who partake in the JE process reminding them of the key principles.
High
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
21
have been no appeals recorded. The training has to date consisted of shadowing for staff and this includes the TUS/PLR representatives.
HR Function should ensure that all information forwarded to xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx
Accepted: Txxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx require authorisation from the Director. HR team have also been reminded nxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x. Timescale: Complete
Medium
Rec 15 The HR Recruitment Guidelines SharePoint Website has numerous forms and policy documents to inform staff of policy and the existence of these forms to utilise when a vacancy is created, this includes some pre selection forms, the selection process itself and the post campaign information which includes pre-loaded templates is very useful and easy to navigate. There are some forms on the site which are out of date.
A review of all the documents held on the SharePoint site should be carried out to ensure that they are up to date and we would also suggest that they are version controlled.
Accepted: As an interim measure the Resourcing Team will review all recruitment forms and make any necessary amendments to ensure they comply with existing policy and practice. This will be completed by 30 September 2015. Timescale: 30 September 2015 This recommendation will also be taken forward as part of the HR Policy Review Project We have identified as a priority the need to ensure that access to these documents and the ability to modify them is properly managed through an appropriately permissioned version control process. Timescale: 31 March 2016
Medium
Rec 16 We found three forms on the HR SharePoint site which were called Recruitment Campaign Review and Assurance Form, Recruitment
The HR department should carry out a review of the current self-audit paperwork and in addition commit to a
Accepted: The Resourcing Team completed an on-site audit on 24 August 2015. In preparation for the audit all recruiting
Medium
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
22
Assurance Visits Outcomes Checklist and Recruitment Assurance Visits which were clearly for self-audit purposes. We found no evidence of their use and none of the cases we audited had been subject to any self-audit process. The content of the forms themselves is also in need of updating and review.
schedule of regular self-audits in order to provide secondary assurance that procedural guidance is being fully adhered to.
departments have completed a self-assessment of their campaigns for 14-15 reporting year. In addition the SPS Senior Resourcing Manager has completed an independent review of a sample of the campaigns. Feedback will inform future learning and be captured in guidance as part of the revision of recruitment guidelines. HRPBs will also be reminded to undertake this as part of their roles with the Head of HR Operations responsible for ensuring spot checks. The resourcing team will undertake a rolling programme of self-assessments. Timescale: Completed.
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
23
Annex A
AUDIT AND ASSURANCE REPORTING POLICY
This report is produced on an exception-reporting basis, from reviews conducted over the
areas of control environment, risk assessment, control activities, information and
communication and monitoring internal control. Items of non-compliance with SPS
procedures are recorded, as are recommendations to make improvements to existing
processes. These are all reported as a record of audit findings. The level of risk attached to
individual issues represents the risk of non-compliance rather than the overall level of risk to
the organisation. Items that are clearly non-compliant with a stated SPS policy or Prison
Resource Library standard will generally be recorded as “high risk”. Management of the area
under review have the opportunity to respond to the report and outline management actions
proposed with time scales for action.
Audit Assurance Levels
In giving our assurance on the adequacy and effectiveness of risk management systems,
controls and governance designed to achieve systems and business objectives, we have four
levels to define; full, substantial/ reasonable, limited and no assurance.
Our definition of each is as follows: -
Substantial assurance: Sound systems of internal control likely to achieve systems
objectives, operating effectively in practice;
Reasonable assurance: A basically sound system of internal control, but a few
weaknesses that may place achievement of some systems objectives at risk;
Limited assurance: Systems of internal control that are satisfactory in part, but
contain a number of weaknesses that are likely to undermine the achievement of
systems objectives and leave them vulnerable to material error/ abuse or threatening
risk; and
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
24
No Assurance: Unacceptable systems of internal control, containing fundamental
weaknesses creating serious doubts over the achievement of systems objectives and
leaving it vulnerable to significant error/ abuse.
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
25
Annex B AUDIT & ASSURANCE SCOPING MEMORANDUM
SPS Recruitment and Selection Procedures
1. Source of review:
Request from the Chief Executive to review the process of job evaluation and recruitment
and selection for Calton House Staff during the x xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx.
2. Audit objectives:
The purpose of this audit is to provide assurance to the Chief Executive, the Advisory Board
and other major stakeholders that the processes for promotion re-grading, vacancy filling,
the use of consultants, secondments and temporary recruited personnel and all job
evaluation processes for Headquarters Calton House have been soundly and correctly
followed for the period xx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Assurance is also sought
that the recruitment and selection processes used during this period were robust, relevant,
and fair and that necessary approval and authorisation was granted at the appropriate
levels.
2.1 Control framework:
At a corporate level, SPS has policies and procedures in place which should ensure
compliance with sound recruitment and selection criteria. There should be clear
management accountability for all vacancy approvals with business cases compiled and
budgets approved. There should be a compelling job evaluation stating the job purpose, key
responsibilities and selection processes. There should also be a mechanism to provide
assurance that all applications have adhered to SPS policy and guidelines, the overarching
principles of the Civil Service Management Code and the Civil Service Commission
Recruitment Principles, current legislation and are evidenced with appropriate approval.
There are processes for monitoring security information and document retention.
2.2 Risk assessment:
Key risks are;
• Formal approval process for SPS recruitment and selection are not kept current. This
could lead to a lack of control in recruiting the right personnel, increasing the risk of damage
to SPS reputation.
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
26
• Industrial relations are harmed due to Management not following agreed policies,
procedures and guidelines for job evaluation, recruitment and selection.
• SPS recruitment and selection policies and processes do not adhere to current UK
and EU legislation. This could lead to financial loss and reputational damage to SPS.
• SPS job evaluation processes are not clearly defined; therefore they do not maintain
business focus and may not be appropriate in all cases, leading to failure to meet stated
organisational objectives.
• Failure to properly ensure that adequate and effective management controls are in
place could lead to unforeseen risks, disruption of business and breakdown of key financial
controls.
2.3 Control activities:
All SPS recruitment and selection applications at Headquarters are required to comply with
the SPS Recruitment & Selection procedures covering promotions and re-grading, vacancies,
consultants and temporary recruited personnel.
• Initiating the Vacancy Process
• Vacancy Proposals
• Recruitment Role/Responsibilities
• Selection Methods
• Assessment Centres
• Regrading Applications
• Job Evaluation processes
• Job Secondments
Security Information and Document Retention:
• There is a process of monitoring and retention of personnel documentation.
• There is a process for carrying out Disclosure checks.
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
27
• Deviation from process is reported on a timely basis to an appropriate level of
management to enable corrective action to be taken.
2.4 Information and communication:
SPS recruitment and selection should produce effective documents which support the
process fully. The process identifies and defines the roles of persons selected, recruited or
regraded. There is requirement that the process is supported by clear evidence which
details the authority to recruit and complies with a flowchart which maps the requirements
of the recruitment and selection process identified.
2.5 Monitoring internal control:
All recruitment and selection procedures should be monitored to ensure compliance with
the procedures described in the SPS Recruitment Guidelines.
3. Audit scope:
The audit will be carried out on SPS job evaluation and recruitment and selection processes
xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx at Headquarters to provide assurance to the Chief
Executive; the Advisory Board and other major stakeholders.
The audit is conducted under the authority of the SPS Audit Charter signed by the Chief
Executive in September 2012. Paragraph 6 states: “AAU has free and unfettered access to all
information required to carry out its work and has full right of access to all SPS employees,
contractors, suppliers and external auditors for that purpose”.
Audit activities will be primarily focused on activities associated with the risks identified in
paragraph 2.2 but any other significant risks identified during the course of the audit
process will be followed up, investigated, and reported on.
4. Audit methodology:
Audit methodology is as undernoted;
RECOMMENDATIONS AND MANAGEMENT RESPONSES
Audit and Assurance Services, Calton House
28
• Review all key recruitment and selection documents, including job evaluation,
regrading applications and the appointment of consultants and temporary appointments for
the stated period.
• Interviews with key stakeholders and the team managers.
• Interview sample of staff, external and seconded resources, contractors, interims
and suppliers.
• Interview senior managers and HR personnel responsible for recruitment and