Providing a Comprehensive Framework for Human Resource Auditing in Line with Performance Evaluation

Abstract

Objective: This study aimed to propose a comprehensive framework for human resource auditing to assess organizational performance. Methodology: This applied research employed a qualitative, exploratory approach. Data were collected through semi-structured interviews with experts and professionals in human resource management. The data were analyzed using qualitative content analysis, and the participants were selected through purposive sampling among senior managers and HR experts.  Findings: The findings revealed the identification of three new levels for human resource auditing: the level of HR unit outcomes, the level of HR professionals and custodians, and the level of HR processes and activities. These levels were defined as subsets for operational auditing and contributed to a more precise evaluation of HR unit performance. Conclusion: The results demonstrate that human resource auditing can serve as a key tool in improving managerial processes and increasing organizational productivity. Additionally, the newly identified auditing levels in the proposed framework can help organizations evaluate HR unit performance more effectively and improve their management processes