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Internal and Performance Audit I

Code: 100527
Credits: 6
2026/2027
Degree programme Type Course
Labour Relations OP 4

Contact lecturer

Name :
Maria Mercè Magaña Juarez
Email :
merce.magana@uab.cat

Group languages

You can consult this information at the end of the document.

Prerequisites

The adequate follow-up of this subject requires having obtained knowledge about Accounting,

Economics of the Company and Organization of companies of previous subjects in the curriculum of the degree.

Objectives

With this course we try to introduce the students to the new human resources management where the adaptation and flexibility of the workers to the new economic, organizational and strategic structures is basic and it will be more in the very near future because the situations the company faces are increasingly changing, demanding more and more an increase in its productivity and economic efficiency. This new management would begin with the not easy change of consideration of the workers who will be considered human capital in the full sense of the term.

 

 

Learning outcomes

  1. Knowing the accounting and social information system of a company.
  2. Students must be capable of planning and using the current indicators for the managing of human resources.
  3. Knowing the indicators for the management of human resources.
  4. Introducing the business strategy in several factual contexts.
  5. Comprehending the remodelling and outsourcing of human resources.
  6. Working autonomously.
  7. Organising and managing the available time.
  8. Students must be capable of deciding, sharply taking decisions and judging.
  9. Clearly expressing ideas or facts in a compelling way.
  10. Verbally communicating and defending a project.
  11. Drawing up and formalising reports and documents.
  12. Working effectively in teams.
  13. Students must be effective in a changing environment and when facing new tasks, responsibilities or people.
  14. Students must be capable of recognising and guiding the needs of people from their immediate environment.
  15. Retain the ethical values and moral standards in decision-making.
  16. Maintaining a direction and performance that reflect the effort to do the tasks with efficiency and quality.
  17. Students must be capable of initiative, creativity and entrepreneurial spirit.
  18. Leading a group of people, by using the appropriate methods to guide individuals or groups towards the attainment of a goal.
  19. Students must be aware of the impact and implications of decisions and activities in other company areas.

Contents

THEORY PROGRAM


Purpose of the social audit.


Information and communication systems for the evaluation of the system: the accounting information system and the social to the company. Origins and objectives of the accounting of RRHH. Research in HR accounting.


Accounting information to the annual accounts.


Measurement of social behavior: Methods and criteria.


Methodology and social prediagnosis.



PRACTICAL PROGRAM


A) BRIEF REVIEW OF FINANCIAL ACCOUNTING.


B) Application of the accounting and social information system of the company:


Methods of measuring the cost and value of HR.


The implementation of HR accounting systems.


Register or countable information of the RRHH


C) Implementation of a social control system:


Control of remunerations


Control of the wage mass


Effective control


Control of skills and training


Control of social dysfunction


Control of personnel expenses budgets


D) Indicators and economic financial statements for HR management

Learning activities and methodology

Title Hours ECTS Learning outcomes
Preparation of practical exercices and cases 79 3.16 1, 2, 3, 4, 5, 6, 7, 8, 11, 12, 15, 16, 17, 19
Theory classes 22 0.88 1, 2, 3, 4, 5
Seminars 22 0.88 3, 4, 5, 14, 15
Practice classes 25 1 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 15, 16, 17, 19
Tutorials and monitoring 2 0.08 1, 2, 3, 4, 5

To achieve the objectives of the subject, the following teaching methodology will be used:

Lectures: In these sessions the teacher will develop the main concepts and fundamental notions of the subject. To facilitate their learning, the necessary practical applications will be made.

2.1 Work sessions focused on exercises and / or discussion of practical cases preferably in groups:

2.2 Work sessions focused on exercises and / or discussion of practical cases preferably in groups:

The methodology of the case will be used to better understand the different theoretical concepts worked on in the lectures.

Various support activities: With the aim of bringing the student to the world of the company during the course will be proposed reading articles in the press and / or specialized magazines where news related to the concepts working on the subject.

Face-to-face tutorials: The student will have a few hours where the teachers of the subject can help him / her to solve the doubts that arise in the study of the subject and in the resolution of problems.

Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

Assessment

Continuous assessment activities

Title Weight Hours ECTS Learning outcomes
Mid-term exam 30% 0 0 1, 2, 3, 4, 5
Attendance and active participation in classes, exercices and cases 30% 0 0 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19
Final exam 40% 0 0 1, 2, 3, 4, 5

The final grade of the course will be formed by the weighted average of three notes:

1. Follow-up of the course. The correct follow-up of the course requires the attendance to the class and the realization of the practical cases and activities programmed during the course for each one of the subjects. Throughout the course all these aspects and that will result in a grade that will represent 30% of the final grade of the course

2. Partial test In the middle of the course there will be an exam on contents taught until then. The grade of this intermittent test will represent 30% of the final grade of the course.

3. Final exam. The student will be evaluated based on the global contents of the course and the final exam grade will represent 40% of the final grade of the course.

To pass the subject, the weighted average of the three previous grades must be equal to or greater than 5. It is considered a student as not presented who did not participate in the head of the evaluation activities.

At the end of the course each professor will publish the final grades and the day, time and place of review of the exam.

In case of a grade lower than 3, the student will have to redo the subject in the next course. There will be a re-evaluation by those students whose final grade is less than 5 but higher than 3. As a result of the re-evaluation the maximum grade for the subject will be 5. This re-evaluation will consist, similar to the final exam , of an examination with an eminently practical content, in which exercises are exposed in which the students, in addition to applying the methods of social and labor audit, will have to make a diagnosis and make recommendations that can serve as a base for the corrective action of the dysfunction that It is presented in the case study.

SINGLE ASSESSMENT

The single evaluation consists of the following activities and percentages:

- Theoretical exam : 30 %

- Practical exam : 40 %. To pass the course is mandatory to pass this exam.

- Completion and delivery of practical exercises 30 %

The single asessment will take place on the same date of the final exam for students who follow the continuous assessment.

Students will be assessable as long as they have carried out a set of activities whose weight is equivalent to a minimum of 2/3 of the subject's total grade. If the value of the activities carried out does not reach this threshold, the subject teacher may consider the student as non-evaluable”

Bibliography

RODRIGUEZ DEL PINO, JUAN ANTONIO ( 2018 )  \" Tècniqeus d'auditoria sociolaboral: una mirada cap al futur de les organitzacions \" EBOOK - UAB

NEVADO PEÑA, DOMINGO (1999): “ Control de Gestión Social: la auditoría de los Recursos Humanos”. Ediciones de la Universidad de Castilla-La Mancha. Murcia.

 

 

 

 

Software

The subject does not require any specific software.

Course groups and languages

The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE

Type of teaching Group Language Semester Shift
(TE) Theory 51 Catalan first semester afternoon
(PAUL) Classroom practices 51 Catalan first semester afternoon