Abstract
A relatively new „branch” of auditing, namely, the human resources audit, is examined from the standpoint of the internal control provisions in the Public Sector and the “COSO” model. Attention is drawn to the nature of this type of audit, the key indicators used in it, as well as its objectives and its scope. The implementation of the human resources audit is carried out in several steps, in keeping with the relevant principles, along with the establishment of Human Resources Management Systems in the organization. A connection is sought between the human resources audit the social audit, as well as opportunities to increase staff competence and empowerment, related to new value creation by and for the staff.
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