Human Resources Audit Engagement’s Specificities in the Non-Profit-Making Organizations
Author:
Delia Corina MIHĂLŢAN
JEL:
M42
DOI:
Keywords:
non-profit-making organizations, internal audit, human resources, volunteer’s contract, employment contract, questionnaire
Abstract:
The purpose of this paper-work is to present the typical aspects regarding a human resources audit engagement. For this type of organizations, in Romania there are specific rules regarding the way of being recognized by the law and the way of operating their accountancy and also their audit activity. \r\nAccording to the existing law, the non-profit-making organizations are allowed to engage in their activities volunteers as human resources. This is the major fact that influences in a particular way the activities run during a human resources audit engagement. \r\nThis paper work presents the objectives regarding volunteers which, according to the law, should be pursued during a human resources audit engagement. In order to reach the objectives, the author proposes a checking list and a questionnaire which were used in a human resources audit engagement to a foundation, and they recommend them to be used in other similar audit engagement.\r\n