Human resources planning and auditing in agribusiness

¹ The State Agrarian University of Kazan, Department of Accounting and Audit, 420015 Kazan, Russia
² Russian Islamic Institute, 420049 Kazan, Russia
³ Academy of Social Education, 420039 Kazan, Russia

^* Corresponding author: kgaukgs@mail.ru

Abstract

Human resources and their development exert a considerable impact upon the effectiveness of an enterprises focused on innovative development since the potential of the personnel, its proper management and assessment provide competitiveness, strategic advantages and sustainable growth of the agricultural sector of any economy. To achieve the end goals an organization management must be guided by the rational use of not only financial and material resources but labor force as well. At the same time, workforce management appears to be one of the important areas of strategic development as, in an innovative economy the level of proficiency, knowledge, abilities and competence of an employee, become increasingly demanding. The article presents the procedure for planning personnel audit in accordance with international standards and provides precise matter making possible to be aware of the audit mechanism at the level of a particular economic entity. By means of applying such general scientific techniques as systematic approach, comparative analysis, classification and information integtating the authors have got an insight into the main principles of planning HR audit and scrutinised new requirements for the planning process in view of the fact that the international standards have become effective. With this in view the authors have elaborated the auditor’s working documents making possible to improve the efficiency of personnel audit and coordinate audit procedures with the work of the audited entity’s personnel.