Human Resources Audit – A Relevant Factor of Performance Management
Author:
Georgeta - Elvira MARINESCU, Ph. D. Student
JEL:
M 40, O 15, J 24
DOI:
Keywords:
human resources audit, performance indicators, global strategy, benchmarking, human capital, strategic role of human resources
Abstract:
In the auditing theory and practice, which has become a very relevant component of contemporary legal economy, an increasingly important role is played by the human resources audit or, more recently, by the human capital audit. \r\nIf we start with the phrase accepted by most economists according to which „people are the key strategic resource in the organization”, it obviously follows that the human resources audit is a key requirement of any strategy that is considered to be sustainable and efficient. The present article is showing how auditing human resources ensures the assessment of the alternative policies, measuring and weighing the various benefits and costs of how to exploit the human capital.\r\n