Resumen

SANCHEZ HENRIQUEZ, Jorge  y  CALDERON CALDERON, Viviana. Audit to planning stage of the compensation process. estud.gerenc. [online]. 2013, vol.29, n.127, pp.139-150. ISSN 0123-5923.

The aim of this paper is to develop an audit proposal which is focused on the planning and design stage of compensation, to support the management related to compensation in public and private organizations. The methodology used for the audit program was based on the classic financial audit, which consist of three main aspects, attributes, risks and procedures. An extensive literature review is also presented, followed by a design of the planning stage of the compensation process. As a result, an audit program has been developed, which consists of a series of procedures to audit the compensation process.

Palabras clave : Recursos humanos; Auditoría; Compensaciones; Human resources; Audit; Compensation; Recursos humanos; Auditoria; Compensações.

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