Audits of collective bargaining.

From: Internal Auditor | Date: April 1, 1993| Author: Jensen, Herbert L.; Tang, Roger Y.W. | Copyright information

Industrial relations have all the criteria that justify auditing. The field's decision processes are highly complicated, involve senior management, subject to regulatory requirements and require extensive documentation. More importantly, industrial relations have cost implications. The collective bargaining process decides wages and other terms of employment, which affect the organization's financial position and operating performance. There is no specific approach to auditing industrial rela...

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