Procedimiento de auditoría interna del Sistema de Gestión de Recursos Humanos. Hotel Meliá Cayo Santa María
Fecha
2012-06-24
Autores
López Miranda, Yaisé
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Las empresas que se dedican a la prestación de servicios, tanto a escala internacional como nacional, reconocen que para ser competitivas necesitan prestarle atención a los recursos humanos (RRHH) y específicamente a la auditoría del Sistema de Gestión de Recursos Humanos (SGRRHH). Aun así, las acciones que se llevan a cabo en este sentido se centran más en la verificación y el control externo de los RRHH desde el punto de vista legal y de funcionamiento, que en las medidas para el mejoramiento de su gestión. Como consecuencia, las políticas y acciones de RRHH no siempre poseen la consistencia que se requiere para ser consideradas estratégicas y proactivas. En Cuba, al igual que en todo el mundo existen insuficiencias en este aspecto, es por ello que se hace necesario auditar
periódicamente el SGRRHH en instalaciones turísticas, con el fin de evaluar su desempeño. Por lo que esta investigación se traza como objetivo aplicar un procedimiento de auditoría interna en el Hotel “Meliá Cayo Santa María” en correspondencia con la NC 3000 de 2007 y la Resolución 60 de 2011. Se muestra el resultado de la revisión bibliográfica, con énfasis en los procedimientos más
empleados en la actualidad para la auditoría del SGRRHH, se expone el resultado del diagnóstico una vez realizado el análisis de documentos correspondiente, aplicadas las encuestas, entrevistas, entre otras técnicas y el resultado de la aplicación del procedimiento seleccionado para auditar el desempeño del SGRRHH lo que permitió demostrar la hipótesis de investigación planteada.
The enterprises that focus on the provision of different services, in both international and national contexts, they recognize it themselves that in order to be competitive, they must bear in mind a specific attention to the human resources, specifically the audit of the Human Resources Management System . Despite this fact, the actions that are carried out to achieve this goal, they usually center more in the verification and external control of the human resources, from a legal point of view and its functioning, rather than in the improvement measures for its management. As a consequence of this, the policies and human resources actions not always have neither the strength nor the consistency that is required to be considered strategic or proactive. In Cuba, as well as in other parts of the world there exist many insufficiencies regarding this aspect, that is the reason that it becomes evident the necessity to audit periodically the Human Resources Management System in tourist enterprises, with the objective to evaluate its functioning. Thus, the objective of our major paper is to apply an internal audit procedure in a hostelry enterprise in the tourist destination in the northern cays of Villa Clara province in correspondence with Cuban norm 3000 of 2007 and the Resolution 60 from 2011. Throughout the major paper, it is shown the result of a bibliography research, with an emphasis in the most used procedures for the Human Resources Management System at present; the selected procedure to audit the performance of the Human Resources System Management in a big hostelry entity is explained through and it is also shown the application of the procedure in the “Meliá Cayo Santa María” which it allowed to demonstrate the research hypothesis already explained.
The enterprises that focus on the provision of different services, in both international and national contexts, they recognize it themselves that in order to be competitive, they must bear in mind a specific attention to the human resources, specifically the audit of the Human Resources Management System . Despite this fact, the actions that are carried out to achieve this goal, they usually center more in the verification and external control of the human resources, from a legal point of view and its functioning, rather than in the improvement measures for its management. As a consequence of this, the policies and human resources actions not always have neither the strength nor the consistency that is required to be considered strategic or proactive. In Cuba, as well as in other parts of the world there exist many insufficiencies regarding this aspect, that is the reason that it becomes evident the necessity to audit periodically the Human Resources Management System in tourist enterprises, with the objective to evaluate its functioning. Thus, the objective of our major paper is to apply an internal audit procedure in a hostelry enterprise in the tourist destination in the northern cays of Villa Clara province in correspondence with Cuban norm 3000 of 2007 and the Resolution 60 from 2011. Throughout the major paper, it is shown the result of a bibliography research, with an emphasis in the most used procedures for the Human Resources Management System at present; the selected procedure to audit the performance of the Human Resources System Management in a big hostelry entity is explained through and it is also shown the application of the procedure in the “Meliá Cayo Santa María” which it allowed to demonstrate the research hypothesis already explained.
Descripción
Palabras clave
Gestión de Recursos Humanos, Recursos Humanos