AUDIT OF TRAINING AND HUMAN RESOURCES USE

By its nature the audit of training and human resources use is a systematic process of collecting, analyzing and expressing of an independent assessment regarding the condition of the audited object. This kind of audit could be performed at both microeconomic and macroeconomic level. Results from the audit of training and human resources use are mainly used to undertake corrective actions in the audited area, to make national strategic decisions in the area of training and human resources use, and to outline national priorities and indicate risks. An important prerequisite for the efficient performance of the audit of training and human resources use is the observance of audit principles and audit process stages. To these we can add the following three major factors: the selection of key indicators, knowledge of the errors and / or problems most frequently identified by the audit and the most common mistakes in performing the audit of training and human resources use. Limitation of the study: The study will focus on higher education and the use of human resources with higher education. National and international data, theory and practice in the audit of training and human resources use will be used to draw up the conclusions of the study.