E3S Web Conf.
Volume 110, 2019International Science Conference SPbWOSCE-2018 “Business Technologies for Sustainable Urban Development”
|Number of page(s)||9|
|Section||Environmental Management and Economics|
|Published online||09 August 2019|
Conducting personnel audit in compliance with international standards
1 Kazan State Agrarian University, Department of Accounting and Audit, 420015 Kazan, Russia
2 Saint-Petersburg State Economic University, Department of Accounting and Analysis, 191023 St. Petersburg, Russia
3 Russian State Agrarian University - Moscow Timiryazev Agricultural Academy, 127550, Moscow, Russia
* Corresponding author: firstname.lastname@example.org
The present research studies basic principles of personnel audit, considers new requirements for auditing due to the entry into force of international standards, develops working documents for the auditor that allow increasing the efficiency of personnel audit and coordinating audit procedures with the work of the personnel at the audited company, applying general scientific methods, such as systematic approach, comparison, economic-statistical method, method of systematization and generalization of data. The article describes the main stages of the personnel audit, reveals mechanism for organizing, planning, conducting, and issuing the results of the personnel audit, provides specific material, which helps to develop an idea on the personnel audit fulfillment at the level of an individual economic entity. The research offers methodological toolkit of personnel audit, which makes it possible to assess the state of the personnel management system, the interests and values of an employee, his attitude to the existing problems and their comprehension.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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