Job descriptions do not reflect the current assigned work, where do we mention this finding 1-Same department IA report 2- HR internal Audit report?

As per the IIA code of ethics (Internal auditors shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review). Accordingly if the finding arises during the audit of specific department it should be included on the department IA report, but the responsibility of implementing the recommendation resides with HR and concerned. We will not wait until we start HR audit assignment. If the finding arises during HR audit (for many departments) it will be included on HR IA report.

You can mention the specific finding in the same department Audit Report. If this issue is generic in all other departments it should be reported in HR Audit Report as well.

It should be reported at the time when known to internal auditor and if in department audit it was found than more focus would be given in HR Audit for JDs. However ultimate solution of this issue lies with HR so its better it must be coordinated with HR as well.

General rule of "Report where it is identified" should be followed. Observations are included in the audit report of entity where the control deficiency / process failure is identified, in this case the department IA report. However corrective action should be the responsibility of HR department. Since HR audit may or may not be in the current year audit plan, waiting to include this observation in HR audit report is not practical. This gap can be reviewed during subsequent HR IA and addressed appropriately in its IA report.

If the it has been found in the course of the departmental audit, the finding should be reported to the respective departmental audit report but the HR department will be responsible to resolve the matter as the issue lies with it. However, if the same issue is found across other departments then the issue will be addressed in the departmental audit report and HR audit report.