CONCEPTUAL FRAMEWORK REGARDING THE INFLUENCE OF AUDIT MISSION’S MANAGEMENT OVER HUMAN RESOURCES AUDIT

Alice Stefanescu and Irinel Marin

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2020, vol. 14, issue 1, 843-850

Abstract: Human resources management has experienced significant development in recent years, while the concept of audit has become more and more refined, naturally reaching the creation of an independent field with specific methods and techniques. Employees are resources that must be trained and developed, for which investments must be made, since human resources are the first strategic resources of the organization. The human resources audit evaluates the activity of human resources in an organization in order to improve it, and brings the human resources to operate at the standards imposed by the entity's management. This paper explores some of the available frameworks and professional principles that auditors can use as guidance tools to integrate in their work in order to improve the processes of auditing and weighs the influence that the management of the audit mission has on the human resources audit. The article also describes some applications of human resources audit to human resources management.

Keywords: audit mission; framework; human capital; human resources audit; professional principles; resource management. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:14:y:2020:i:1:p:843-850

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