Date of this Version

5-22-2017

Document Type

Popular Press

Publication Details

Published version

Andrews, C. (2017, May ). Fundamental issues with HR auditing. HRExaminer.

Access the host publication

© The Author

Distribution License

Creative Commons Attribution 4.0 License
This work is licensed under a Creative Commons Attribution 4.0 License.

Abstract

Extract:

What entitles us to correctly call an evaluation of human resources an “HR Audit?” Professor Susan Nutley (2000) observed that ‘defining what an audit is and, conversely, what it is not’ was fraught with difficulties. Professor Alan Clardy (2004) observed that the term audit was used ‘rather indiscriminately’ in the literature so that ‘most any kind of study of human resources is considered an audit.’ Clearly, a human resource audit needs to be properly defined and separated from those activities that are not auditing. Clouding this is the auditing profession itself; for example, they widely use the term ‘review’ within the context of professional auditing.

So let’s define HR Auditing: An HR audit is an audit undertaken of human resources or within an aspect of human resources. Inherently placed within this definition is an understanding of what auditing means to that profession.

The key issues for audits are auditing independence, the scope and audit method, audit reporting and audit assurance (rather than management assurance). In addition, an auditor needs to be recognized as having achieved professional competence.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.