Over the last few years there has been a significant change in the importance and value of an organization’s human resources.
As a result, the HR auditing process is changing and the value to be derived from HR auditing is increasing and becoming increasingly more important.
HR audits have evolved from a simple checklist of dos and don’ts and periodic affirmative action plans to a comprehensive, sustainable process that:
1) is an integral part of the organization’s internal controls, due diligence, and risk management; 2) is a fundamental activity of strategic management;
and 3) uses sophisticated auditing products and consulting services. Increasingly HR audits are now conducted of HR rather than by HR.