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The Comprehensive Audit of Remuneration of Labor at the Enterprise: Theoretical and Methodical Bases for Implementation
Tsymbaliuk S. O., Tsymbaliuk D. I.

Tsymbaliuk, Svitlana O., and Tsymbaliuk, Danylo I. (2020) “The Comprehensive Audit of Remuneration of Labor at the Enterprise: Theoretical and Methodical Bases for Implementation.” Business Inform 5:336–342.
https://doi.org/10.32983/2222-4459-2020-5-336-342

Section: Accounting and Auditing

UDC 657.631:331.2

Abstract:
The article is aimed at developing the theoretical and methodical bases for implementing a comprehensive approach to auditing the remuneration of labor. The need for a comprehensive approach to auditing the remuneration of labor is substantiated. The purpose and procedure of comprehensive audit of remuneration of labor are defined. The main objectives of the comprehensive auditing the remuneration of labor are formulated, which include: checking the compliance of the remuneration of labor system with the legislative norms and the provisions of collective agreements; evaluating the competitiveness and wage differentiation, transparency of remuneration; analysis of the wage structure; evaluating the execution of the appropriate functions by remuneration of labor; examining the level of employee satisfaction with the remuneration of labor system. Methods for collecting information for carrying out audits of remuneration of labor are defined. The article contains a list of the legislation acts regulating the issues of remuneration of labor and the internal documents regulating the issues of remuneration of labor at the enterprise that be subject to audit. The components of the audit of wages accounting operations are provided. The article contains the methodical bases for evaluating the competitiveness and wages differentiation; analysis of the wage structure; execution of reproducing and motivational functions by wage; evaluation of transparency of remuneration of labor; timely payment; level of employee satisfaction with the system of remuneration of labor. The formulated methodical bases and the instrumentarium can be used by employers, directors of enterprises, trade union organizations, audit companies performing a comprehensive audit of remuneration of labor. As a result of the comprehensive audit, the enterprise’s management will receive valuable information to make changes to the system of remuneration of labor in order to improve fairness and competitiveness of wages, increase motivation, loyalty of employees towards the enterprise.

Keywords: audit, remuneration of labor, comprehensive approach.

Bibl.: 10.

Tsymbaliuk Svitlana O. – Doctor of Sciences (Economics), Associate Professor, Dean, Faculty of Personnel Management, Sociology and Psychology, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Tsymbaliuk Danylo I. – Postgraduate Student, Department of International Economics, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

List of references in article

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Pyrozhok, O. S., and Melnyk, Yu. V. “Osoblyvosti provedennia audytu rozrakhunkiv z oplaty pratsi“ [Peculiarities of Carring out of Audit Labor Remuneration]. Nauka i ekonomika, no. 1 (2016): 23-27.
Sakhno, L., and Kondratiuk, O. “Audyt z rozrakhunkiv oplaty pratsi“ [Audit of Payroll Calculations]. http://ir.kneu.edu.ua/bitstream/2010/16396/1/103-108.pdf
Slivinska, N. “Audyt oplaty ta stymuliuvannia pratsi yak skladovi sotsialnoho audytu na pidpryiemstvi“ [Audit of Remuneration and Incentives as Components of Social Audit at the Enterprise]. Rehionalni aspekty rozvytku produktyvnykh syl Ukrainy. 2017. http://rarrpsu.tneu.edu.ua/index.php/rarrpsu/article/view/140/139
Smetanko, O. “Vnutrishnii audyt rozrakhunkiv z personalom z oplaty pratsi v aktsionernykh tovarystvakh Ukrainy“ [Internal Audit of the Wage System at the Joint-Stock Companies of Ukraine]. Ekonomichnyi visnyk Donbasu. 2011. http://dspace.nbuv.gov.ua/bitstream/handle/123456789/24095/31-Smetanko.pdf?sequence=1

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