Abstract:
Personnel salary system audit is done to assess the efficacy, ability to add value to current and future conditions of the organization. The audit must include an analysis of opinions from employees on the remuneration which would allow a diagnosis of the strengths and weaknesses of the system, plus a picture of what needs to be done. In this case, the auditor should consider the following aspects: the minimum wage per economy, minimum wage tariff granted to employees, to ensure pay equity, wage fixation legal process, senior managers wage determination, salary policy of the organization.
Description:
BÎRCĂ, Alic, BÎRCĂ, Aliona. Raţionamente ale auditului conformităţii aplicate în cadrul salarizării personalului. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 194-197. ISBN 978-9975-4242-7-1.
