2.3.4 Human Resources Management hrm
The quality of the people who work at bpk forms the backbone of
bpk
’s performance. Strong leadership is necessary to put the professional skills of
bpk
’s staff to its optimal use.
bpk
is therefore a very important aspect of quality control at entity level. Although it might be a slow process, improving staff quality needs
bpk
’s full attention in the coming years. The
bpk
unit should have a stronger relationship with the line managers to convince them of the urgency of using all bpk instruments.
Feedback and good performance need to be rewarded
bpk
’s current staff classification and remuneration system is in general still based on its former ranks and qualification periods system rather than on staff performance.
A strong performance appraisal cycle concentrating on the relation between manager and employee is needed in which feedback in both directions is a must. Results of the
appraisals must be discussed at a higher lever to get a better picture of developments in a particular unit.
Professionalism and knowledge
asosai supports our opinion that professionals should be appointed to positions
where they are needed. This would make
bpk
less dependent on external specialists and consultants. The prevailing opinion at
bpk
is that by law it can recruit only auditors, even for non-audit positions. In our opinion this is a misinterpretation.
Staff rotation is important to exchange experiences and remain dispassionate.
bpk
has decided to assess its entire staff. We wonder whether it would be better to wait until
the individual performance measurement system is ready so that both attitude and performance can be measured simultaneously.
We recommend that the strategy be revised so that more qualitative assessments of bpk audits and products can be started in the near future rather than wait another two years. Step by step
itama must develop a strategy to generate added value for bpk. What should it learn first and
what afterwards? We recommend that the strategy be revised so that more qualitative assessments of bpk audits
and products can be started in the near future rather than wait another two years. Step by step itama
must develop a strategy to generate added value for bpk. What should it learn first and what afterwards?
We recommend that bpk create more awareness amongst managers regarding the importance of human resources management and the available hrm policies and instruments. Furthermore, we
recommend that bpk maximise the potential of its operational flexibility and ability to promote and reward talented people. Finally, we recommend that bpk involve line management in selecting
new staff and putting the right person in the right place. We recommend that bpk create more awareness amongst managers regarding the importance of
human resources management and the available hrm policies and instruments. Furthermore, we recommend that bpk maximise the potential of its operational flexibility and ability to promote
and reward talented people. Finally, we recommend that bpk involve line management in selecting new staff and putting the right person in the right place.
We recommend that more attention be paid to good performance, feedback between manager and employee in both directions and selective rewards.
We recommend that more attention be paid to good performance, feedback between manager and employee in both directions and selective rewards.
We recommend that the present uncertainties in bpk’s recruitment rules be evaluated. We recommend that the present uncertainties in bpk’s recruitment rules be evaluated.
Coaching and development of skills
bpk
should be aware that auditors need frequent guidance and coaching from their managers as well as training. Managers, however, also need extra training and
attention to keep pace with developments that affect their role and attitude. Managers should give guidance and draw on the creativity and knowledge of their personnel
because a lot of their potential is currently unused.
2.3.5 Audit standardsGuidelines