ОСНОВНЫЕ ПРИНЦИПЫ ПЛАНИРОВАНИЯ КАДРОВОГО АУДИТА

Abstract

The efficiency of the activities of enterprises oriented towards innovation development has a significant impact on human resources, management, development, and assessment of which ensures competitiveness, strategic advantages and sustainable development of the agrarian sector of the economy. To achieve its goals, management of the organization should be focused on the rational use of not only financial and material, but also labor resources. At the same time, personnel management is one of the important areas of strategic development, since the level of knowledge, abilities and competencies of an employee of an enterprise in an innovative economy places increasingly high demands. Developing the mechanism and management system of personnel potential, it is necessary to ensure the social and economic development of the enterprise, while solving the following tasks: to form a management structure; develop, test and evaluate the most rational systems and forms of organization and remuneration. A special place in the system of this management takes personnel audit. At the same time planning is a key stage of personnel audit. The audit plan in accordance with the requirements of ISA 300 “Planning the audit of financial statements” includes the following sections: understanding of business, understanding of the environment and internal control, description of risk and materiality, description of the nature, timing and scope of procedures. The article discloses a personnel audit planning mechanism in accordance with international auditing standards, examines the basic principles of personnel audit planning, discusses new requirements for the planning process, develops auditor’s working documents to improve the effectiveness of personnel auditing and coordinate audit procedures with the work of the audited entity. In particular, a personnel audit plan has been proposed, which includes the following sections: understanding of business, understanding of the environment and internal control, description of risk and materiality, and establishing the main areas of audit.