Assumptions = we start from the idea the in our internal/specific audit methodology are mentioned the documents for each activity carry on by the auditors/ tasks, the documents circuit and the responsibility to be elaborated, etc. In the specific methodology we have the possibility to eliminate some documents which are to birocratique. Proposals from Brussels: WORK PROGRAMME FOR AUDIT FIELDWORK Nr Process Risk Mitigating of design Control Tests of X-Ref Conclusion Inherent rating Controls/Attributes Adequacy implementation Control Risk (before (Expected) effectiveness controls) 1 Identification Staffing High - existence of an HR Verification of - for a sample of and filling of needs are strategy; existence of: selected open staffing incorrectly an HR and filled needs identified - existence of a strategy; positions review from a written a written the criteria used quantitative recruitment recruitment to identify and/or procedure; procedure; staffing needs in qualitative approval for terms of point of view - existence of identified quantity, quality, (i.e., too criteria used for staffing needs; timeliness and many or not identification of documentation category; ensure enough staffing needs in of the that this was in resources are terms of: benchmark line with the identified in a quantity: performance existing particular method. guidelines (i.e., benchmarks unit, with other trace the search hospitals are process to the
Assumptions = we start from the idea the in our internal/specific audit methodology are mentioned the documents for each activity carry on by the auditors/ tasks, the documents circuit and the responsibility to be elaborated, etc. In the specific methodology we have the possibility to eliminate some documents which are to birocratique. Proposals from Brussels: WORK PROGRAMME FOR AUDIT FIELDWORK Nr Process Inherent Risk (before controls) Risk rating Mitigating Controls/Attributes (Expected) of design Control Adequacy Tests of implementation X-Ref Control effectiveness Conclusion 1 Identification and filling of staffing needs Staffing needs are incorrectly identified from a quantitative and/or qualitative point of view (i.e., too many or not enough resources are identified in a particular unit, High - existence of an HR strategy; - existence of a written recruitment procedure; - existence of criteria used for identification of staffing needs in terms of: quantity: benchmarks with other hospitals are Verification of existence of: an HR strategy; a written recruitment procedure; approval for identified staffing needs; documentation of the benchmark performance method. - for a sample of selected open and filled positions review the criteria used to identify staffing needs in terms of quantity, quality, timeliness and category; ensure that this was in line with the existing guidelines (i.e., trace the search process to the