Methodology Of Conduct Of Labour Audit
For, the methodology of conduct of labour audit. The Independent Professional like Company Secretary, at the commencement of audit in Whole Time Practice. Should define his audit’s scope. Also, from employer to employer there will be a certain difference in the scope.
Accordingly, the provisions of the Factories Act, 1948 will not be applicable if the employer does not own a factory. Therefore, similarly, the facilities of Employees State Insurance Corporation certain factories may not have in remote areas. Thus, in such cases, there is no need to ensure compliance of ESI Act.
Also, as stated Independent Professional like Company Secretary in Whole Time Practice. Should identify various Central and State Acts and Rules that are applicable to an employer.
He should commence scrutinising the compliance of provisions of various Acts/Rules based on such identification. It will be in the fitness of things that the Report draft in the same manner. As PCS do for Compliance Certificate under the proviso to Section 38 of the Companies Act, 1956. Before commencement of his audit, a checklist for compliance of each legislation has to be formulated
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