Page 91 - DMGT106_MANAGING_HUMAN_ELEMENTS_AT_WORK

Unit 4: Training and Development

• Determine what type of training and development information is contained in the Notes
employee’s personnel file.
• Determine how the entity evaluates its training and development program and
individual classes and uses such evaluation information.

• Interview employees to determine their impressions and assessment of the effectiveness
of the training and development program.
• Obtain information on the process the entity uses to review and evaluate its training
and development processes and programs.
• In addition to gaining an understanding of the actual process, also try to find out:
— How the participants view their own process?

— What they think is important about the process, and why this information may help
identify causes and barriers?

Determine the Strengths and Weaknesses of the Actual Process
Using the tailored criteria, the understanding of the entity’s process gained above, and the
procedures in this section, analyze the actual process to determine if it:

• Is designed to accomplish the management objective?
• Has controls that provide reasonable assurance that the process will work as intended?
• Is implemented and functioning as designed?

• Is actually achieving the desired management objective(s)?
In executing these procedures, remember to identify and analyze both strengths and
weaknesses.

Identify and review the steps in the actual process. Possible procedures include, but are not
limited to:
• Determine if all major steps in the criteria are included in the actual process.
• Determine if all the steps in the process appear to add value. If there are steps that
do not appear to add value, try to get additional information on why they are included
in the process.

• Review the order of the steps in the process to determine if it promotes productivity.
• Review the level of technology used in the process to determine if it is upto-date and
appropriate to the task.

Identify the controls over the process and determine if the controls are appropriate, laced
at the right point(s) in the process, timely, and cost effective. Possible procedures include,
but are not limited to:
• Draw a picture of the process, the controls, and the control objectives. Determine if the
control objectives are in alignment with the management objective(s).

• Identify and analyze the controls over the effectiveness of entity training and
development. (If the control is only at the end of the process, it would not be as
effective in ensuring effectiveness.)

• Identify and analyze the controls used to make sure training and development are
provided where needed.
• Determine how the course evaluation and system review processes feed back into
training and development planning.

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