Systems Based Auditing Control Matrices: Series 9 – People Management

Cover - SBA 9


An essential tool for auditors to enable a comprehensive risk-based review of the effectiveness of an organisation’s people management system.


PDF & Word files






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There is general acceptance that people are an organisation’s most important asset. The importance of people is recognised in COSO’s Enterprise Risk Management framework for it considers them to be a fundamental factor that forms and influences an organisation’s ‘internal environment’ – its very foundation. Accordingly organisations establish systems in order to recruit, develop and reward people.

These people management systems are rarely if ever covered by auditors, and therefore are not given the type of attention that other lesser assets are given. The most likely reason is that people management is a very large and complex system, and audit simply does not have the means to undertake such a review.

These People Management control matrices are the latest addition to this highly regarded Systems Based Auditing series. The matrices have been written by Exeter City Council’s internal auditors using the Enhanced Systems Based Auditing and the Enterprise Risk Management Auditing approaches.

The matrices provide the means by which auditors can undertake a comprehensive risk-based review, and provide documented evidenced assurance, of the effectiveness of their organisation’s people management system. The matrices are non-sector specific and are therefore an essential tool for auditors whether they work in the public, private or voluntary sector.

The control matrices cover the following topics:

  • Vision and strategic direction
  • Leadership and culture
  • Planning and resources alignment
  • Strategy
  • Policies and procedures
  • Equal treatment
  • The establishment record
  • Recruitment
  • Working conditions
  • Learning and development
  • Employee care and family friendly
  • Employees' wellbeing
  • The workplace environment
  • Employee relations
  • Expenses and benefits
  • Discipline and difficult situations
  • Cessation of employment.

The control matrices are delivered to you as a zip file containing the PDF and the Word files, to enable flexibility of use and tailoring to local circumstances. The PDF comes with a licence for the purchaser to network the matrices throughout the acquiring organisation.

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