By:
Dr. Taraka Raghavendra Nanduru,
Assistant Professor,
Department of International Business,
College of Applied Sciences, Ibri,
Ministry of Higher Education,
Sultanate of Oman
GSM: 98823523
Email: raontr.ibr@cas.edu.om
And
Mr. Rashid Nasser Al Mataani
Assistant Lecturer,
Department of International Business,
College of Applied Sciences, Ibri,
Ministry of Higher Education,
Sultanate of Oman
GSM: 92672223
Email: rashid.ibr@cas.edu.om
Abstract:
Every organization is said to be successful when the human resources of the organization is competent and resourceful, contributing to the individual and organizational growth. Success of every unit of management lies in the basic function of setting organizational tasks to be performed and achieve them with the help of the employees. Targets are decided in advance and their performance is measured at the end to know the success factor of the organization. Human Resource Audit (HRA) is one of those functions of management which studies the process of HR planning and its post assessment.
In general terms, auditing is a routine exercise in field of accounting and finance, and in particular with the statutory obligations. In human resources management, there is no such legal obligation binding the employer to introduce the concept of audit. But the implementation of HR audit will build the successful career planning for the individuals and strong organizational development for business units.
HRA is a formal audit process designed systematically to examine the strategies, policies, procedures, structure, system and HR practices in organization. It is implemented with the basic objective of studying the strengths and weakness in developing the existing human resources in order to enhance the organizational performance.
HRA must evaluate the personnel functions, policies, procedures, and their impact on the
References: 2. Dessler, Gary. “Human Resource Management”, Prentice Hall, 8d edition, (2000). 3. Rao, Ashok. & et al, “ Total Quality Management: A Cross-Functional Perspective”, John Wiley & Sons, (1995). 4. Werther, William. & Davis, Keith. “Human Resource and Personnel Management”, Irwin McGraw-Hill, 5th edition, (1996). 10. “Guidelines on Audit Quality”, Contact Committee of the Heads of SAI of the European Union, December, 2004.