DATA ANALYSIS

S.No. Repeated Issues Recommendation Recommendation

by Auditors by me

1 Non Compliance to leave policy

HR and Payroll We found 9 cases for 6 employees where
SRT has been taken more than twice a
month which were not charged as half day
leaves.
We found out that 2 employees came late
6 times in a month, however, HR
guidelines were not followed for marking
the default as half day leave for the
employees.

2 As per Rule 25(1) of Minimum wages • Overtime hours

Absence of (central) rules, 1950, payment for worked by the
mechanism to overtime done by workers needs to be labour need to
ensure settled at double the normal rate of monitored and
compliance with wages. As per the rules, a working day wages settled
labour laws constitutes 9 normal working hours which accordingly.
includes half hour lunch break and two 15 • If the
minutes tea breaks. As per the agreement, responsibility of
invoices for contract labour hired will be the same is with
issued on per person and on a fixed the contractor,
monthly Salary basis. monthly
On review of the Gate attendance register monitoring of
for the period May-July’13, we observed the same needs
that the 7 contract labour employed in the to be carried
warehouse had worked for an overtime out to ensure
period of 1179 Hours during the period. compliance.
On further discussion with the concerned
process owner, it was noted that overtime
compliance is considered to be
contractor’s concern area and no
monitoring is done currently.
 DATA ANALYSIS

3 Company uses savior software to record

Incorrect the attendance of the employees. The •Attendancerecordsshouldbere
attendance reports generated from the software are viewedbyanypersonnelformHR
records regularized by the HR department as per department.
HOD approvals. On our review of
•Leave details should be
attendance records from January’ 2016
properly updated in the
to September’ 2016, we noted that:-
attendance register.
•Leave details are not properly updated
in the attendance sheet, all absents,
comp-off, sick leave, casual leave &
earned leaves are marked as leave in the
attendance register.
•Different code word is used for same
meaning in attendance sheet.
•OD & half day leave is updated as short
leave (SRT) in the attendance register.
•Revised attendance are not reviewed
by any HR personnel as attendance is
revised by receptionist.

4 To ensure the creditability and

Strengthen authenticity of staff and associate, •Employee files hold be
control over organization maintain proper properly documented and
employee documentation of the employees. reviewed to ensure that the
During our course of audit we reviewed required documents are
personal file
the process so recruitment, induction maintained.
maintenance and verified documents of the existing
taffand associate recruited from
October’ 2015 to August’ 2016 on
sample basis (20sample),