Methodological support of personnel qualification audit

Abstract

Purpose: to make recommendations in the field of methodological support of audit of qualification of employees of the organization. Discussion: the modern concept of six types of capital provides that the organization uses financial, industrial, natural, intellectual, social and reputational and human capital to conduct its activities. Human capital is characterized by the competence of employees of the organization, as well as their motivation to work with the goals of the organization. Internal and external audit of personnel involves the assessment of the use of the latter type of capital. The content of such an audit shall be determined on the basis of the auditor's professional judgment. Results: the article presents methodological recommendations for the audit of the qualification of employees of the organization as one of the main areas of personnel audit, which include the selection of evaluation criteria, the frequency and procedure for documenting the audit planning and its results.