The Employment & Social Security Audit

The concept of auditing, which was originally associated primarily with the financial sphere, has evolved considerably, moving from a simple function of oversight and scrutiny to becoming a tool for maximising the efficiency of any organisation and company.

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An audit reflects the extent to which an organisation complies with its own operating standards and, furthermore, serves as an indicator to verify that the organisational processes in place are appropriate for achieving the company's objectives.

More specifically, the socio-labour audit is a "situation analysis" of the social dimension of the company, designed to evaluate and monitor its human resources. This does not preclude other aspects of the company from being audited through other forms of audit.

Types of audit

Internal audit for the analysis of the effectiveness of the control systems in place.

Areas covered by the Social and Employment Audit

A social and employment audit must cover and take into consideration a range of elements, including the following:

All legal documents relating to the company's regulation and legal operation must be taken into account, such as the company's articles of association, annual accounts, the most recent tax balance sheet, and any other documents that may give rise to obligations for the company.

The overall organisational structure of the company should be analysed to assess whether each employee is correctly classified within their job category, the functions assigned to each department, and whether these are coherent with the company's stated objectives.

With regard to the regulations applicable to the company, it is necessary to verify the correct application of applicable employment legislation, the collective bargaining agreement that governs the company's sector of activity, the minutes of the company's works committee, and any pre-existing agreements, whether written or unwritten.

In relation to the workforce, there are various contractual aspects that must be examined during the audit: lists of employees on special and standard employment relationships, permanent and fixed-term contracts, contracts for specific works or services, senior executive contracts for managerial staff, commercial agents, and employees engaged through temporary staffing agencies.

The audit must also review contract suspensions and terminations, the company's pay structure, employee representation arrangements, and Social Security matters.

Audit conclusions

All audit findings will be set out in a Final Report, which should serve as a formal record of the issues identified and the manner in which they have been resolved, or the proposed approach to resolving them.