How to use it
Score each of the 25 checks 0 (absent), 1 (partial) or 2 (complete with evidence). Sum the score out of 50 and read the band below. Repeat every quarter and track the movement rather than the absolute number.
Score bands
| Score | Band | What it usually means |
|---|---|---|
| 42–50 | Audit ready | Evidence is a by-product of the system; spot checks pass. |
| 30–41 | Mostly ready | Policy and practice agree, but evidence is assembled manually. |
| 18–29 | Exposed | Records exist in fragments across sheets, mail and files. |
| Below 18 | High risk | Reconstructing history at audit time; penalties likely. |
The 25 checks
- Personnel file completeness
- Offer-to-onboarding traceability
- Attendance source definition
- Shift and overtime rule documentation
- Leave accrual reconciliation
- Regularisation approval trail
- Attendance period locking
- Salary structure governance
- Payroll-to-bank reconciliation
- Arrear and incentive approvals
- Loss-of-pay traceability
- Payslip issuance
- PF / ESI / PT accuracy
- TDS computation and deduction
- Challan timeliness
- Return filing acknowledgements
- Statutory register maintenance
- Contractor compliance collection
- Policy versioning
- Policy acknowledgement coverage
- POSH constitution and reporting
- Grievance handling record
- Role-based access control
- Access revocation on exit
- Sensitive-data export logging
This resource is shared for general guidance. Rules, rates and due dates change and vary by state and establishment — confirm the current position with your advisor before acting on it.
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