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!