Moneyadviceblog » Accountstitle_li=Money » What Are The Objectives Of A Social Audit?

It is very common to see companies resorting to auditing operations. These audits are generally entrusted to specialized firms for reasons of transparency and impartiality. In this article, we will focus on the social audit. What is it? What are its objectives? And why do companies use it?

What is a social audit?


A social audit is an independent control activity that allows to analyze of the impact of the social policy of the company on its development. The social audit examines all aspects of a company, namely

    • The management of human resources,
    • The wage bill,
    • The social climate,
    • Safety at work,
    • Training

The analysis of these different aspects allows for reinforcing the efficiency of the company and also to give advice in order to help the company to reach its objectives and to create added value. A social audit can be performed by internal auditors. But it can also be carried out by an accounting and auditing firm for better transparency.

Compliance audit

This type of audit simply verifies whether the company complies with regulations. It verifies if the company’s internal and social practices are in accordance with the regulations (labor law, collective agreements, memos, company agreements, etc.).

The compliance audit also makes it possible to determine the possible risks that could be generated by the respect of the regulations with the various control structures.

The efficiency audit

It allows for evaluation of the company’s performance in terms of human resources management. It allows us to analyze the quality of recruitment, training, skills management, and others. It also allows to analyze of the relevance of the company’s objectives in the framework of its social policy. For a quality social audit of your company, call an expert.

The strategy audit

It is generally used to analyze a situation that has arisen in the company’s life and to take measures to prevent it from happening again or minimize its future impact.

A social audit is also used in the case of a merger/acquisition, negotiation of an investment or collective agreement, or a company reorganization.

What are the objectives of a social audit?

The objectives of a social audit are multiple and varied. These objectives can be preventive, curative, or advice and recommendations. For a better performance, the experts can propose to you the best digital management tools, for example. Among other objectives, we can mention:

    • Evaluate the effectiveness of the human resources management policy
    • Ensuring the compliance of the company’s practices with the regulations in force
    • Evaluate the risks of non-compliance with regulations
    • Analyze the general organization of the company
    • Improve the company’s efficiency and performance
    • Prevent social conflicts
    • Evaluate the company’s safety policy
    • Measure the impact of a company’s HR policy on its financial value
    • Facilitate the understanding of the social climate.

The social audit can also help the company in the management of taxes.

How is a social audit done?


To carry out a social audit, the auditor in charge of the audit can use different approaches depending on the type of social audit and the desired results. Generally, the social audit is done on the basis of a closed questionnaire and transmitted in a confidential and personal way to all or part of the staff or employees of the company or by an individual or collective interview.

The concerned persons can answer this questionnaire by paper, by phone, or by e-mail. The questionnaire or the interview generally concerns the general organization of the company: tax management, human resources policy, and social policy. The audit experts can also advise a student on how to manage a student loan.

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