Human Resources Internal Controls Questionnaire

This sample questionnaire can be used as a checklist of the basic controls for Sections 302 and 404 of the Sarbanes-Oxley Act. This tool focuses on the human resources function and its associated internal controls structure. Example self-assessment questions include: Is employee information communicated to human resources personnel via a standardized form? Do employee setup forms require the approval of a company officer? Is access to employee files (both electronic and hard copies) restricted to human resources personnel? Are there any edit reports, which are produced to ensure that only valid employee information or changes are entered into the system?