A process for capacity planning or department budgeting in relation to employee decisions, as managers have full discretion over hiring and compensation. In some instances, the hiring manager issues offer letters prior to notifying HR . The company's background check provider does not have an independent internal control report in place. The employee's job description is not communicated as part of the new hire package. In addition, the company has numerous positions with few differences in responsibilities. The company has multiple stand - alone policies instead of a comprehensive employee handbook. New hires must print and sign the new hire paperwork. There is no formal process in place for internal / external job posting and recruitment.Implement a formal process for internal / external iob posting and recruitment. Require that only human resources extends offer letters. Require vendors with access to confidential information to have an internal control report or perform other vendor risk management procedures prior Streamline job descriptions. Ensure that they are current and communicated to the employee upon hire. Streamline iob descriptions. Ensure that they are current and communicated to the employee upon hire. Require electronic PDF signatures to eliminate the scanning / filing process. Require back up of the shared drive, per compliance - related retention requirements for human resource files.