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INTERNAL AUDIT OF HUMAN RESOURCES - BASIC FUNCTION OF HUMAN RESOURCES MANAGEMENT
Abstract
Human resources management is an important supporting function, being a preferred area of activity of the internal auditor, largely justified by the multitude of processes that are carried out and implicitly by the risks that accompany them. The approach to human resources auditing, as a discipline of study, is of particular importance because it involves measures for maintenance and continuous improvement of human resources strategies, practices and policies, all the more so as the field of human resources auditing raises many issues. The approach of human resources management is necessary to be interdisciplinary, because only in this way can be developed an effective strategy of human resources and, implicitly, of auditing these human resources. Management is a profession, a practice that involves a set of techniques, skills and a system of relationships; it is neither an abstract process nor a theory. Human resource management is a set of activities, used to procure, develop and retain employees in an organization. Human resource management is part of the organizational dimension of the organization, it is related to the directions of action, the adoption of a philosophy applicable to the organization and the adoption of a management system similar to the philosophy of the organization. In the complex field of human resources, the internal audit aims to verify all processes and procedures regarding: employment in the company, promotions, continuity of work, career development, training and professional evaluations, rewards and sanctions applied, retirements, ways of establishing and fulfilling the responsibilities and attributions by the employed staff. Also, the internal audit of human resources management can demonstrate the performance of the obtained results, risks, strategies, planning, objectives, methodologies, tools used in connection with this field, activity indicators and results. The purpose of this article is to highlight the importance and impact of internal audit on human resource management
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