人力資源審計(jì)外文翻譯(已修改)
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【正文】 1 中文 3652 字 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 外文題目 Human Resources Audit 外文出處 International Advances In Economic Research,2020,8(1): 5864. 外文 作者 Marta Fossas Olalla, Miguel Angel Sastre Castillo 原文： Human Resources Audit Conceptualization of HR Auditing Auditing has evolved， being increasingly specific， until the term functional audit has emerged. The objective of a functional audit is to diagnose， analyze， control， and advise within the boundaries of each functional area of the pany. The HR audit is a type of functional audit. Thus， as a first approach, one could say that HR auditing consists of diagnosing, analyzing, evaluating, and assessing future lines of action within the framework of HRM. HR auditing is a basic tool for the management of a pany. Its objective is not only the control and quantifying of results, but also the adoption of a wider perspective that will aid in defining future lines of action in the HRM field. Thus, HR auditing must perform two basic functions [Cantera,1995].First, it must be a management information system whose feedback provides information about the situation in order to facilitate the development of managing processes or the development of HR. On the other hand, it must be a way of controlling and evaluating the policies that are being applied, as well as the established processes. It can be understood that in order to secure the operative efficiency and user or client satisfaction, an appraisal of the results of the HR function is necessary. According to this approach, the results obtained can be valued from certain HR policies (an external 2 type of measurement), or from the results of the policies or the policies themselves. The results can be valued through their cost (a measurement internal to the function) [Walker, 1998].This would lead the pany to consider some basic questions. Are adequate HR policies being developed? Are the desired results being obtained? To what extent do they add value to the pany? Approaches to HR Auditing HR auditing has evolved in recent years to the point that it has ceased to be a mere instrument of control and has bee a necessary decision making tool in personnel related matters according to the global objectives of the pany. As a result, all of the functions and petencies of HR auditing are being progressively expanded. This is creating a distinction between its ponent elements and the different types of HR audits. In this way, Walker [1998] differentiates between two approaches relative to HR auditing: those centered in the function’s internal aspect, and those centered on the external aspect. From an internal perspective, as in any staff function, there is a trend of valuing its actions as a result of the activities undertaken and its costs. In this way, the department’s capability would be judged on its ability to supply certain services to the organization at the lowest possible cost. Under this approach, the operational measurements traditionally used are those which refer to quantity, quality and reliability, or cost and speed, therefore placing the focus on activities, cost, or productivity ratios From an external perspective, if it is understood that the ultimate appraisal of the effectiveness of HR is based on their impact on the pany’s results, then the measurements should include results obtained outside the function. Another wellknown classification of HR audit approaches
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