Human resource auditing crosses the boundaries between human resources management and auditing. A human resource performance audit can be a suitable method for evaluating the contribution of human resource activities to organisational objectives, assessed on the basis of value-for-money.
A human resource management performance audit can identify areas where additional value can be obtained from an already valued, well regarded and award winning human resource department. The human resource management performance auditing methodology is set down in auditing standards and assumes a professional practice framework for auditors. A human resource management performance audit is future orientated and can identify areas for organisational improvement.
Where the literature on human resource auditing is not grounded in auditing, it is flawed.
Dolenko (1990) outlined a methodology for applying auditing techniques to human resource management but later literature is clouded by alternative commentary that defines human resource auditing in quite different ways (Clardy 2004). The literature on human resource auditing should be reviewed to ensure that it is firmly grounded in auditing.
Doctoral Studies related to HR Auditing: