Grounds for conducting an internal audit in an organization. General procedure

The timing of an internal audit largely depends on where it is carried out. To conduct a check, some event or information about this event is required. Only after this the manager can order a performance review. Let's tell you in more detail.

Concept

An internal audit is an activity aimed at establishing the guilt of an employee and the circumstances of the incident. As such, the term “internal audit” does not exist, at least for enterprises. But for the civil service it exists and is enshrined in regulations.

But commercial organizations still conduct internal inspections; they are approved in the company’s local regulations. Even in the absence of a law regulating an internal investigation, it must be carried out in compliance with all rules.

Purpose of inspection

Before talking about the timing of an internal audit, you need to understand what goal managers are pursuing when conducting an internal audit. The management of the organization wants to establish all the reasons, circumstances or conditions under which the employee committed an unlawful act. This act should influence the organization’s employees and its leader. As a rule, government bodies that have powers do not stand aside either.

Correctly executed audit results can be evidence of the lawful actions of the manager or an informative source for authorized bodies.

In what cases is an inspection carried out?

Of course, you need to know the timing of the internal audit, but equally important information is in what cases it is carried out.

So, an internal audit is carried out if:

The employee did not show up for work.
The employee is not at his workplace without a good reason or the citizen is in a state of toxicological, drug or alcohol intoxication.
An employee leaves work before the end of the working day.
The employee refuses to undergo a medical examination or go on a business trip, although there are no valid reasons for this.
The employee does not go to work on a holiday or day off, although this is not a violation of the Labor Code.
Refuses to undergo a knowledge test or safety training.
The employee deliberately spends excess funds.
The employee incorrectly stores or accounts for the tangible assets of the enterprise.
An employee intentionally spoils or destroys raw materials, finished products or materials.
The employee refuses to receive part of the property or in full under a power of attorney.
The employee has committed a crime or illegal act.
An employee violates the payment schedule for wages, benefits or pensions without a valid reason.
Causing property damage through the fault of an employee to individuals, legal entities or the state. This must be an established fact, which is supported by a court decision that has entered into force.
Multiple violations of the procedure established by law for considering appeals from citizens, legal entities or individual entrepreneurs. This also includes refusal to consider appeals from citizens, legal entities and entrepreneurs, if this is within the competence of the body.
Multiple cases of providing incorrect or incomplete information to authorized bodies.
Negligent attitude towards observance of labor discipline by subordinates. In addition, the conduct of an internal audit is affected by the concealment of violations of executive and labor discipline by subordinates or the lack of responsibility for such actions.
An employee violated a safety or health regulation that resulted in the death or injury of another employee.
The employee did not take measures to eliminate the violations within the period prescribed by law, or did not pay compensation for the damage caused.

Test methods

The timing of an internal audit directly depends on which option the head of the enterprise chooses.

There are only two of them.

A special commission is created, which must deal with the situation within the period of conducting an internal audit of the employee.
A specific employee is appointed as an inspector; as a rule, he is the head of the department in which the violation was committed.

The procedure for conducting an inspection by the commission

The procedure and timing of the internal audit in this case will be as follows:

First, there is a basis for verification. This may be documents or information that indicate that the employee committed an illegal act. This includes statements, petitions, protocols, appeals, decisions, etc.
The verification must begin within three days from the moment the information or documents were received. The period for conducting an internal inspection is thirty days from the date on which it was appointed. This is due to the fact that Article 192 of the Labor Code specifies the period when a disciplinary sanction can be applied to an employee.
The timing of an internal audit of an employee, as well as its conditions and procedure, are prescribed in the order or directive of the head of the organization. In addition to this data, the document contains the grounds on which the inspection began, the powers and composition of the commission, and the deadline for submitting the results of the inspection to the head.

Typically, the commission includes employees of the personnel department, legal and accounting departments of the enterprise. If the need arises, employees of other departments are also included.

The important thing is that the commission cannot include the person who committed the act. People who are relatives or friends of the offender are also not included in the inspection commission.

If there is a trade union in the organization, then its representative must also be included in the commission.

The work of the commission is controlled by its director. He is also responsible for the objectivity of the inspection, compliance with deadlines and completeness of the inspection. All members of the commission are required to sign the order to conduct the inspection. The last one signs and the violator.

The activities of the commission are recorded in the minutes or act of the meeting.

Commission rights

Members of the commission and its chairman can:

Receive written explanations or other information from employees of the organization that will help conduct the inspection.
Study the organization’s documents and, if necessary, attach them to the verification materials.
Request from employees of the organization information or documents that are relevant to the inspection. The commission has the right not only to familiarize itself, but also to seize the necessary papers for inclusion.
If the head of the enterprise has authorized it, then the commission has the right to consult with a third-party specialist. This applies only to those questions that require special knowledge to answer. The commission may also request documents from individuals, legal entities or government agencies.
Document all received information.

Responsibilities of the commission

In addition to rights, the commission also has its own responsibilities. Among them:

Taking all possible measures to study the registration of information about the committed act.
Consideration and inclusion in the materials of the inspection of statements that are received during the inspection or relate to it.
Ensuring the confidentiality and safety of inspection data, non-disclosure of its results until the manager approves them.
Drawing up a conclusion on the results of the investigation based on the results of the work.
Preparation of proposals on the extent of responsibility of the offending employee.
Presentation of inspection results to the manager on time.

Rights of the violator

The deadlines for conducting an internal inspection in a police department or a non-governmental organization must be respected, but this does not mean that the rights of the person being inspected must be violated. And he has the following rights:

Do not give a written explanation of the committed act.
Require that the submitted materials and documents be included in the inspection.
Submit an application to the manager so that some members of the commission are replaced, and argue for this.
After the inspection is completed, read the conclusion and case materials and sign the document. If an employee refuses to sign, then a report is drawn up regarding this.
Do not recognize the results of the inspection and the actions of the manager and file objections in court.
Refuse voluntary compensation for damage.

Timing of inspections in organizations

In an organization, the period for conducting an internal audit is thirty days. It starts counting after the document drawn up by the initiator of the check has been registered. This could be a statement from one of the employees or an order from the immediate supervisor.

The time frame for conducting an internal audit does not include employee sick leave and vacations. After the final decision is made, the latter must be agreed upon with the commission. This may take up to six months, and this period is also not included in the implementation period. Regardless of the timing of the inspection, the terms of punishment for the guilty employee are limited differently in each case. For example, for a disciplinary violation you can be punished for six months, while for financial fraud the sentence will be longer by one and a half years.

Check for no-show at work

In order for an employee’s absence from the workplace to be considered absenteeism, grounds are needed. While they are not there, the person is absent due to unclear circumstances. If failure to appear causes serious consequences that affect the work of the enterprise, the employee may be fired from work or reprimanded. Both require reasons. They can only be found out during an internal audit. Since the period for conducting an internal audit cannot exceed thirty days, it must proceed quickly.

It will begin only after the memo appears. Its author can be either the immediate supervisor or any other employee. When an employee shows up for work, he must explain the reason for his behavior. The following are considered respectful:

Illness of an employee or a family member. This must be confirmed by a sick leave certificate or medical certificate.
Late due to lack of transport. For example, an accident on tram tracks.
Circumstances that do not depend on the will of the employee. An example would be a car accident.

The Labor Code says that if an employee is not at work all day, then this can be called absenteeism. It is on the day of absenteeism that a specific act is drawn up, which will record the violation.

Deadlines for conducting police checks

The period for conducting an internal police check is fourteen days. It begins to count as soon as the manager receives information about the violation. The time frame for conducting an internal audit does not include the employee’s vacation time, sick leave, business trip, or absence from work for a valid reason. Any of these circumstances must be confirmed by a document, be it a certificate from the personnel department or other paper.

An internal inspection cannot be carried out for more than thirty days. Even if the end of this period falls on a holiday or weekend, the deadline for conducting an official check with the police cannot be violated; all activities must end before the holiday or weekend.

Not long ago, a federal law was passed to extend the inspection period. Now, if the head of an executive body or his deputy decides to extend the activities, then the period for conducting an internal inspection can be extended by another thirty days.

The procedure for internal inspection at the Ministry of Internal Affairs

It is no different from what is customary in ordinary organizations.

First, an order to conduct an inspection is issued. It must indicate the date of appointment, commission composition and grounds for verification. As for the commission, it must consist of at least three employees. They must have sufficient knowledge and experience. The head of one of the structural divisions of the Ministry of Internal Affairs is appointed as the head.

The order to conduct an inspection is given to an authorized employee, taking into account his rank and position of the offending employee.

Making a report

If within thirty days the activities have not produced any significant results, then the period for conducting the internal audit is extended for another thirty days. After which a conclusion is drawn up based on the results of the work. The conclusion is divided into introductory, descriptive and final parts.

The introductory part must contain the initials and surname of the employee, his position. If the inspection was carried out by a commission, then information about each of its members is indicated.

In the same part, the details of the guilty employee are indicated. Education, work experience, number of rewards and penalties, and the presence or absence of disciplinary sanctions are added to the general information.

The second part contains a description of the grounds for the inspection, the time period allotted for conducting an internal inspection, the employee’s explanations, the fact of the violation, the consequences and circumstances of this act, the facts that were discovered during the investigation, and mitigating or aggravating circumstances.

The final part contains information about the types of liability and measures that can be applied to the perpetrator. As well as conclusions that relate to the reasons for the action and the circumstances. The final part should also contain recommendations regarding the transfer of the case to the investigative authorities and the provision of social and psychological assistance to the employee.

Conclusion

In the article, we examined the timing of internal audits in the Ministry of Internal Affairs and commercial organizations. As you may have noticed, they are no different from each other. In both cases, commissions are brought in for verification, which study the circumstances of the case.

The verification period is also the same, except for the possibility of extending the verification at the Ministry of Internal Affairs for another thirty days. Otherwise, there are no differences; even vacations and sick leave in both cases are not included in the verification period.

This is all, of course, dry information that I would like to dilute with moral and ethical considerations. If you are an employee, you must understand the consequences of violations of discipline, safety rules and other workplace standards. Therefore, make sure that you have enough evidence of your own innocence if an audit is carried out against you. But it is better, of course, not to make such mistakes. After all, you can endanger not only your job, but also someone’s life. Therefore, follow all the rules and safety precautions at work and warn management in advance about your problems. And then the official audit will not affect you.

An internal inspection is a special kind of event that should restore order and discipline in the enterprise.

What is a service audit?

An internal audit is an investigation during which the guilt of the employee is established, as well as the circumstances of the incident. As a rule, it is carried out within the framework of public service. However, investigations can also be performed in commercial companies. In this case, it is necessary to approve the relevant local acts. Typically, verification is carried out in large organizations.

IMPORTANT! Despite the fact that the law does not set out the procedure for internal investigations in commercial structures, it is important to conduct the event correctly. All stages of verification are documented. During the investigation, solid evidence of the employee’s guilt must be found. If the basic rules are not followed, the worker against whom an investigation has been initiated may contact the labor inspectorate.

Legislative justification

The law enshrines only the concept of verification applied to civil servants. All the nuances of the investigation are contained in Federal Law No. 79 of June 26, 2017. Regarding inspections in the bodies of the Ministry of Internal Affairs of the Russian Federation, the order of the Ministry of Internal Affairs of March 26, 2013 No. 161 is relevant. All other features and circumstances of the inspection can be found in certain articles of the Labor Code of the Russian Federation.

In what cases is an audit carried out?

The investigation must be motivated by a specific reason. Typically, these are the following circumstances:

The employee committed an offense, the signs of which are set out in Articles 192-193, 195 of the Labor Code of the Russian Federation. The rationality of conducting an investigation in this case is determined by the severity of the consequences of the offense. For example, an inspection is mandatory if there is a threat of dismissal of an employee. It is relevant for employee absenteeism, petty and major theft, and disclosure of secrets.
The worker is held financially liable. The grounds for attracting, as well as the procedure for collecting funds, are set out in articles 232-233, 238-250 of the Labor Code of the Russian Federation. If an employee is held accountable based on the results of an inventory, there is no need to conduct an additional investigation. It is replaced by an inspection by the relevant commission.
The employee has committed an act that may lead to dismissal. The list of such acts is set out in Article 81 of the Labor Code of the Russian Federation. For example, this is an unreasonable decision by a manager that results in material damage to the company.
The rules for drawing up an employment contract, which are set out in Article 84 of the Labor Code of the Russian Federation, were violated. For example, this is the incompatibility of an employee’s duties with his existing medical contraindications.
Circumstances in the presence of which an official investigation is stipulated in regulations. For example, this is while an employee is doing his job.

NOTE! As a rule, an internal inspection is carried out upon the fact that an employee has committed a disciplinary offense.

IMPORTANT! If the investigation is carried out in a commercial company, the grounds for its conduct must be set out in the relevant local acts.

Basic Investigation Tasks

Let's consider the main tasks of conducting an audit in a company:

Establishing the fact of committing a guilty act on the basis of which a disciplinary sanction was imposed.
Identification of the time and circumstances of the incident, analysis of the consequences, determination of the amount of existing damage.
Search for an employee who has committed a disciplinary offense.
Determining a person's guilt.
Analysis of the motives for committing an offense, additional circumstances.

NOTE! The head of the company is recommended to approve recommendations for carrying out preventive measures necessary to eliminate the reasons that led to the disciplinary offense.

The procedure for carrying out an internal audit

As a rule, information about an illegal act is received first. Then the manager approves the decision to initiate an internal audit. It is recommended that this be completed within 3 days after the violation is discovered. The inspection must be completed no later than 20 days from the start date. The investigation is carried out either by a specially appointed employee or by a commission. It is carried out on the basis of an order or other administrative document, in which it is necessary to indicate a number of information:

The reason for the investigation.
Participants included in the commission, as well as its chairman.
Powers of the commission.
Time limits for verification.
Deadlines for sending documents about the results of the investigation to the manager.

As a rule, the members of the commission are employees of the human resources department, representatives of security and finance departments. The chairman is responsible for the work of the commission.

You should not involve the guilty person, his relatives or subordinates to participate in the commission. This may lead to biased investigation results.

ATTENTION! The order to initiate an internal investigation must be signed by all members of the commission, as well as by the person whose guilt is established.

Rights and obligations of commission members

Commission members have the following rights:

Calling employees to your place and receiving written explanations from them.
View documents that are relevant to the case.
Requesting necessary documents.
Obtaining specialist advice.

The commission members also have responsibilities:

Implementation of measures to clarify all the circumstances of the case.
Consideration of statements that relate to the incident.
Ensuring confidentiality.
Drawing up a report on the results of the investigation.
Documentation of all stages of verification.

All rights and obligations of participants are determined by the need to quickly and efficiently conduct an inspection.

Rights of the allegedly guilty person

The person against whom an official investigation is being carried out is also entitled to a number of rights:

Statement in writing of your point of view on the offense.
The requirement to include documents confirming the employee’s position in the case materials.
Submitting an application to exclude a certain participant from the commission with justification for this request.
Familiarization with the materials collected on the case.

An employee has the right to defend his position and present arguments in his favor.

IMPORTANT! The guilty person may refuse to submit written explanations. In this case, a report is drawn up indicating the employee’s refusal to provide explanations.

The final part of the internal audit

At the end of the inspection, it is required to draw up a report outlining the results of the investigation. In particular, the document contains the following information:

Members of the commission and its chairman.
Information about the illegal act.
Information about the allegedly guilty person.
Reasons for what happened.
Information about the extent of the employee’s responsibility for the incident.

A number of documents are attached to this conclusion. This could be an order to conduct an investigation, a character reference for an employee, explanations regarding what happened, or other papers.

Any organization cannot be 100% insured against unpleasant incidents, incl. unlawful actions of employees. If the incident has already happened, then it is necessary to establish the perpetrators, the reasons for which it occurred and take measures by which in the future the risks of repetition of similar acts will be eliminated or at least minimized. To solve these problems, organizations conduct internal investigations. During internal investigations, not only the activities of the organization are affected, but also the personal lives of employees.
Is this legal? What incidents are subject to investigation? Who can conduct these investigations? What is the depth of such investigations? What should be done based on their results?

We will try to find answers to these questions in this article.

Often, a manager who has received information that his organization has suffered losses as a result of an employee’s violation of labor discipline, unqualified actions, or for some other reason, has a desire to deal with the negligent employee by all possible means. The simplest solution is financial punishment or dismissal.
If you prepare incorrectly for the imposition of this penalty, you can incur even greater losses and damage your reputation, because a dismissed employee can go to court and win the claim.
Internal investigations should be conducted by professionals.

First, let’s define ourselves and call everything by its proper name.

Russian legislation does not contain the very concept of “internal (internal) investigation”, therefore internal investigations are more correctly called internal inspections. They are carried out when an employee violates labor discipline and refers to disciplinary proceedings. An internal audit can also be carried out in cases where a shortage, damage to property, leakage of official information, or a shortage of material or monetary resources is identified in an organization. First of all, an internal audit must be carried out if, as a penalty for a violation, the employee may be fired or brought to criminal liability.
Conduct internal inspections on the basis of the internal regulations approved by the organization, the employment contract and in accordance with the Labor Code of the Russian Federation. If in order to make a decision based on the results of the inspection, the conclusion of a medical worker, psychologist, appraiser, or technical specialist is necessary, and they are not on the staff of the organization, the manager has the right to attract one on a contractual basis.
The review should focus exclusively on what is happening within the organization. You can limit yourself to a conversation with the offender. In our opinion and others, a polygraph test gives the best results. However, it is a voluntary procedure and requires the consent of the person being tested. It should also be taken into account that the employee may generally refuse to answer the inspectors’ questions.
To begin an internal audit, it is necessary to identify and correctly record the misconduct committed by the employee. Most often, a memo is drawn up addressed to the head of the company, which, in any form, sets out exactly who, when and how violated their official duties or committed other illegal acts. The service note must be submitted within 24 hours from the moment the misconduct was discovered.
The manager appoints an investigation commission and issues an order to schedule an inspection, which, if the company has a security service, includes its employees.
It is more expedient for a high-quality and impartial investigation to involve a private detective. The choice of a private detective or agency remains with the manager.

Where to start checking?

To begin with, the employee who committed the violation writes an explanatory note. In this case, a registered letter is sent to the employee’s residential address with notification of the start of the inspection and a request for explanations. Within two days, the employee must provide a written explanation of his actions. If an explanation is not provided, then this is considered a refusal of the employee to cooperate and a report is drawn up regarding this fact.
The forms of documents recording the results of an internal audit are not approved by law; they can be drawn up in the form of internal notes, acts, conclusions, copies and originals confirming the guilt or innocence of the employee. All collected materials are numbered and filed. These materials must be stored and used in the event that the employee demands in court the removal of a disciplinary sanction, monetary payments, or reinstatement after dismissal, at least until the statute of limitations expires.
The inspection period is limited by law to one month from the date of issue of the order, and in the case of a memo, from the moment of its submission. This period does not include the time the employee is absent due to illness and vacation, as well as the time spent taking into account the opinion of the representative body of employees, which in total cannot exceed six months.
Based on the results of the inspection, the commission provides a certificate (conclusion) in which it reflects the identified facts and names the perpetrators, indicating the degree of their guilt, the reasons and conditions that led to the commission of this violation, recommendations for the application of penalties and measures to eliminate these violations in the future.
According to the Labor Code of the Russian Federation, disciplinary sanctions are reprimand, reprimand and dismissal. Other disciplinary sanctions can be imposed only on employees who are subject to special charters and regulations on labor discipline.
Disciplinary sanctions must be applied no later than six months from the date of the offense. If it is imposed as a result of an audit or inspection of financial and economic activities - no later than two years from the date of its commission.

Now let's look at individual cases and understand what to do in each specific situation.

Absenteeism, absenteeism.

If the employee does not return to work, then for each day of his absence a report is drawn up, which is supplemented by copies from the log of arrival and departure, memos from the head of the department and colleagues, notifications of the delivery of registered letters about a call to the workplace, certificates from medical institutions, etc. which the employee could be, other documents.

Appearing at the workplace in a state of alcoholic, narcotic or other intoxication.

If an employee appears at the workplace in a state of alcoholic, narcotic or other intoxication, then an act on this fact is drawn up, which is approved by the signature of two witnesses, an examination report in a special medical institution, and an explanatory note from the employee. In accordance with Russian legislation, an employee may refuse the examination or demand that it be terminated. It should be borne in mind that the use of narcotic substances without a doctor’s prescription entails administrative and criminal liability.

Causing material damage.

When evidence of damage to property, shortages or theft is revealed, an inventory is carried out, the results of which are documented in an act, opinions of independent appraisers and experts, explanatory notes from employees, and other documents. The decision to conduct an inventory is formalized by order of the manager. Causing material harm can be expressed not only in damage to property (goods, raw materials, production equipment or other equipment), but also in embezzlement or theft. These actions may contain signs of a crime and one official check is no longer enough.

Abuse of power.

To document facts of abuse of power, an audit is carried out or independent auditors are engaged, drawn up in the form of a conclusion and supplemented with other documents confirming the accomplished fact. Damage from abuse must be material in nature. Abuse of power can include various acts, from unauthorized decisions on the organization’s activities to disclosure of trade secrets. For some of them, the employee may incur criminal liability.

Injury or death of an employee.

To document the fact that an employee has been injured at work, an act is drawn up, to which is attached a certificate from a medical institution, an explanatory note from the injured employee and witnesses, a conclusion from the organization’s safety inspection on the inspection of equipment, employee and workplace certification materials, copies of the insurance policy and other documents. It is very important under what circumstances the injury occurred: at work, while traveling to and from work, while traveling to the place of work, during a lunch or other break, during a corporate holiday, or caused by another person.
- To formalize the fact of causing the death of an employee, a conclusion drawn up as a result of an inspection by an authorized internal affairs body is required. It is also necessary to collect testimony from witnesses, documented in explanatory notes, and equipment inspection reports if death was caused as a result of working with them. In this case, it is necessary to contact not only a medical institution, but also the police.

What to do if the conclusion of an internal audit alone is not enough to make a decision?

If the first case is subject to consideration exclusively in a disciplinary manner, then the rest may contain signs of a crime, and they are subject to verification in the manner prescribed by the Code of Criminal Procedure of the Russian Federation.

Despite the ongoing reforms, the Ministry of Internal Affairs still has cases of unfounded refusal not only to initiate a criminal case, but also to accept the application itself.
How, in this case, to compensate for the damage caused and punish the culprit?
We will repeat ourselves and remind you again...
A professional detective should be invited. With its help, you will be able to fully collect the audit material, prepare a reasoned statement and submit it to the internal affairs body, whose responsibilities will be to review it and make a legal decision. Having the rights granted to a private detective by the Law, he will be able to competently prepare documents for the permanent dismissal of an employee, and for bringing him to criminal or administrative liability, and most importantly, for compensating the perpetrators for material damage, if any was caused. At the final stage, it is possible for a lawyer or lawyer to participate, acting as a representative of the interests of the organization, who will monitor the progress of the investigation by the police and the investigative committee, and support the legal entity in court.

In any organization, situations may arise when employees violate labor discipline and the employer is forced to apply sanctions to them - usually disciplinary sanctions.

As follows from the Labor Code, disciplinary sanctions are imposed only on employees who have committed guilty actions. But sometimes it is not so easy to establish an employee’s guilt. The solution to the situation is to conduct an internal audit.

In general, service audit is a term applied to the public service. In relation to it, the verification procedure is determined by law. How to conduct an internal audit in a commercial organization is not established by law. But nevertheless, it is possible to carry out such a check in a commercial organization. First of all, in order to confirm the objectivity of the imposed penalty (especially if it is dismissal) and so that the employee cannot appeal the penalty.

When to check

We list some cases in which it is advisable to conduct an internal audit.

The employee committed a disciplinary offense, that is, did not perform or did not properly perform his job duties. Before ordering an internal inspection, you need to assess the nature of the offense and the consequences that occurred. And also what kind of penalty will be imposed. If the offense is minor and only results in a reprimand or reprimand, there is little point in conducting an inspection. But if an employee is threatened with dismissal, then, of course, it is worth conducting a check.
The employee is held financially liable. However, in cases where the theft was revealed by the inventory commission, there is no point in conducting an audit: this commission will already establish the necessary facts.
The employee committed actions that entail the possibility of his dismissal on certain grounds (provided for in Article 81 of the Labor Code of the Russian Federation). For example, an employee servicing goods and materials committed guilty actions that entailed a loss of trust on the part of the employer. Or an employee performing educational functions has committed an immoral act, and therefore the continuation of his work is impossible.

Inspection tasks

Of course, an internal audit has its own tasks. This is the establishment:

The fact of committing certain actions.
Places, times, circumstances of these actions.
The consequences of the actions taken.
The employee who performed certain actions;
The guilt of this employee in the actions committed;
Motives for actions, their goals and other circumstances (for example, an assessment of the employee’s personality, his business qualities).

How to start checking

First of all, it is worth noting the timing of the inspection. The fact is that conducting an inspection does not in any way suspend the period of disciplinary action. Therefore, you need to act only within this period. It must be remembered that, firstly, a disciplinary sanction is imposed no later than a month from the date of discovery of the offense. Secondly, it is imposed only within six months after the commission of the offense.

In other cases, when the inspection is not carried out in connection with a disciplinary offense, it is advisable to begin the inspection as soon as possible from the moment the necessary information is received.

The inspection must be carried out on the basis of an order from the employer. There you need to record:

the reason for the inspection;
persons responsible for conducting the inspection (as a rule, this is a commission), the chairman of the commission;
powers of responsible persons;
the period for conducting an internal audit and the procedure for recording its results.

The employer forms the commission at its own discretion. But usually representatives of the personnel department, legal department, security department, and financial department are included there. The commission should not include the employee who committed the actions that initiated the inspection. As well as his relatives and subordinates.

The entire inspection must be carried out in accordance with the law, with respect for human and civil rights. It is not allowed to force one or another employee to give explanations, etc.

The commission has the right:

call various employees and ask them to give explanations, including in writing;
get acquainted with all documents of the organization related to the inspection, and also attach them to the inspection materials;
ask employees to provide information and documents relevant to the inspection;
with the employer’s permission, use specialists for consultations, request necessary documents and information from government bodies, individuals and legal entities;
document the results of the inspection.

Registration of inspection results

Based on the results of the inspection, the commission draws up an act or conclusion on the results of the inspection. The commission has the right to formulate its proposals on bringing the perpetrators to justice.

It is worth noting that the employee who is being audited also has certain rights. Thus, he has the right to give explanations, attach documents, ask for the recusal of a commission member, and get acquainted with the materials of the inspection (at its completion).

Familiarization with the results of the inspection by the employee is an important step. Familiarization must take place against signature. If the employee refuses to sign, then a corresponding act is drawn up about this.

The conclusion on the results of the inspection must be signed by all members of the commission and approved by the head of the organization. All inspection materials must be attached to the conclusion.

Documents related to the review may be considered confidential information. It is better to keep them in the HR department, and include a copy of the report in the employee’s personal file.

If the results of the inspection reveal signs of a crime or administrative violation, you must report them to law enforcement agencies.

Conducting an internal audit of an employee in the public service is regulated by Law No. 79-FZ dated July 27, 2004 “On the State Civil Service” and other regulations. With regard to employees of commercial companies, the procedure for organizing it is not specified in legislative documents. However, this does not mean that internal audits are not carried out in ordinary companies. It is not only possible, but often necessary to establish the guilt or innocence of the employee.

When is an internal audit carried out?

It is advisable to organize an internal audit (internal investigation) under the following circumstances:

When the action or inaction of a subordinate (as part of the performance of job duties) may lead to his dismissal at the initiative of management - on the basis of one of the paragraphs of Article 81 of the Labor Code. For example, a school teacher committed an immoral act or an accountant was found to have a deficiency.

If an employee needs to be held financially liable for damage caused to the employer. The fact of damage (loss, theft) must be identified and recorded by the inventory commission.

The employee has committed a serious disciplinary offense, which may result in penalties, including dismissal (Article 192 of the Labor Code). Such an offense, in particular, is considered absenteeism or showing up to work while drunk.

It was discovered that when applying for a job, the employee provided incomplete or unreliable information about himself. For example, he hid that he had medical contraindications that did not allow him to work in his position. Or provided a “fake” diploma.

If there was an accident at work.

In these and other cases, during the internal audit, the actions committed by the employee or his inaction are carefully examined.

How to conduct an internal audit of an employee

Since the procedure for conducting such checks in commercial organizations is not regulated by law, companies should develop it independently and document it in local regulations. For example, in the “Regulations on the organization of internal inspections at work”.

When organizing an inspection, you should try to carry it out as quickly as possible. So, if it concerns a disciplinary offense committed by an employee, then according to the Labor Code (Article 193), the employer has the right to impose a penalty within a month from the day he learned about the violation. That is, within this period it is necessary to have time to conduct an inspection and punish the employee (if there are grounds for this).

An internal audit of an employee is carried out on the basis of an order issued by the head of the organization. The reason for it is a written signal about the identification of a violation or other circumstance requiring an internal investigation. Typically, such a signal is a memorandum from one of the subordinates, an inventory act, an appeal from a citizen (for example, a submitted claim) or another document.

The order should indicate:

what was the reason for the inspection;

persons responsible for its organization and their powers;

when is the internal audit carried out?

what document is drawn up based on its results?

The commission is formed at the discretion of management. As a rule, it includes employees of the personnel department (personnel), internal security department, legal and/or financial department (accounting).

What facts are established during the inspection?

An internal audit is carried out to reliably establish:

whether an unlawful act was committed;

what was it expressed in;

what consequences did it lead to?

the circumstances of its commission (time, place, etc.);

who is to blame for what happened (indication of a specific employee);

the degree of his guilt;

motives, reasons for the employee’s actions (or inaction).

The employee subject to inspection is required to provide written explanations.

The internal inspection must be completed by drawing up a written conclusion or act, which is signed by the commission members. The document sets out the fact of the violation, the date it was committed, reflects the composition of the commission, the period of the investigation and the evidence of guilt identified. Conclusions are drawn about the guilt of a particular person, and attention is drawn to the presence/absence of outstanding penalties received earlier. The conclusion may contain a proposal as to what disciplinary sanction should be applied to the employee who committed the violation. All supporting documents are attached - official/reports, explanations, inventory reports, expert opinions, etc.

If, during an internal audit, a criminal offense is discovered in the actions of an employee, the materials are sent to law enforcement agencies.