Personnel is the set of people who make up the workforce of an organization or business sector Control Objectives for Personnel To ensure that adequate and appropriately trained staff are provided in order to fulfill the current and future production objectives. To ensure that staff resources are efficiently and cost-effectively employed. To ensure that production staff are adequately supervised so that the work is undertaken in the relevant timescale and to the required standard. To ensure that employees on hourly rates are paid, at the correct rate, only for hours actually worked. To ensure that production employees are provided with relevant and sufficient equipment, tools, clothing, etc. to enable them effectively and safely to discharge their responsibilities. To ensure that staff turnover and absenteeism are monitored and minimized. To ensure that communication between management and staff is effectively handled and aims to foster good labor relations. Risk and Control Issues for Personnel Key issues - production staffing requirements - production demands - production workforce - staff resources - production staff performance - production of goods - workforce MATERIALS AND ENERGY Control Objectives for Materials and Energy To ensure that adequate supplies of the appropriate materials are available at the correct time to support production requirements. To ensure that all materials are protected from damage and in a suitable condition for production purposes. To ensure that the organization has an energy strategy covering such aspects as preferred fuel types, adequate usage monitoring, economic use of energy and an awareness of realistic conservation measures. To provide an ongoing awareness of energy conservation methods and to promote a positive attitude to energy matters. Thank you!