| Autor: Piotr Markiewicz | 257 |
Strony: 257-268
pełen tekst
PERSONNEL AUDIT – STRATEGIC ASPECT
Summary
This article is telling about some selected issues from the area of personnel audit with particular acknowledgement of strategic aspects. The challenges and assignments which are concerned with the audit have been presented at the background of personal function development, from personnel administration to strategic human resource management. The attention has been also paid on the signifi cant role of human capital as an important factor which is necessary to create and keep competitive predomination. The specific features of modern economy labeled as an economy based on knowledge and according to this fact changes in the area of personal function have relevant infl uence on aims and extent of internal audit. The financial – accounting orientation is replaced by the business – administrative orientation frequently but audit is treated as a modern subject supporting business management process. Within the personal audit much more notice is taken on adjustment the human capital to strategic organization goals. This text is also dealing with the necessity of proactive attitude to formulate the strategy in the domain of personnel function.
pełen tekstPERSONNEL AUDIT – STRATEGIC ASPECT
Summary
This article is telling about some selected issues from the area of personnel audit with particular acknowledgement of strategic aspects. The challenges and assignments which are concerned with the audit have been presented at the background of personal function development, from personnel administration to strategic human resource management. The attention has been also paid on the signifi cant role of human capital as an important factor which is necessary to create and keep competitive predomination. The specific features of modern economy labeled as an economy based on knowledge and according to this fact changes in the area of personal function have relevant infl uence on aims and extent of internal audit. The financial – accounting orientation is replaced by the business – administrative orientation frequently but audit is treated as a modern subject supporting business management process. Within the personal audit much more notice is taken on adjustment the human capital to strategic organization goals. This text is also dealing with the necessity of proactive attitude to formulate the strategy in the domain of personnel function.