Abstract

Human resource management (HRM) has undergone a formidable evolution since its inception.The role of HR managers has broadened with multiple responsibilities aligned with the output of the organization. The journey has taken them to the business partner’s protagonist and connected them to each and every aspect of the functions of the business.This is possible as they are quick in their approach and equipped with available information about the functioning of various operations through innovative modern technologies. To be effective in the system,HR managers need to evaluate the results engendered by the design and implementation of HR policies and procedures through HR Audit. It includes analysis and valuations of the HR policies and their level of fit with the strategy of the firm, and the characteristics of human capital. It is imperative that HR Audit should be advanced enough to evaluate strength and weakness of the HR systems of the enterprise. It must also be in position to suggest improvements in area of concerns of the HR system. Since HR managers are the major stakeholder of HR systems and HR audit outcomes, the researchers are making an attempt to understand perception of HR managers about the human resources audit (HRA) function’s evolution to match its pace with the fast-changing HR systems.

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