Theoretical and Applied Principles of Personnel Audit as an Element of the Enterprise Risk Management System

The article highlights the main methodological and applied principles of personnel audit as an element of the enterprise risk management system. In the conditions of war and complete uncertainty, people are constantly under stress, not knowing how events in the country will unfold in the future. Uncertainty about the stability of jobs and regular income also leads to high anxiety, which negatively affects labor productivity. That is why the process of controlling and auditing personnel as an element of the enterprise risk management system is relevant for study, research and development in order to solve current economic and social problems in Ukraine. The authors define the essence of the concept of “personnel audit”. The authors have made a typology of the objects of personnel audit, and it is advisable to distinguish such features as complexity, efficiency, quality, attitude, goal achievement, quantitative and qualitative results, individual contribution to the overall results, and the presence of personal qualities in employees; by evaluation criteria: optimal, average, low results; by coverage: all employees, employees of a certain structural unit, applicants for a vacant position, etc. It is advisable to supplement the above typology of human resources risks with the following reasons, which were added due to the russian invasion: staff turnover; the level of safety of workplaces. The study of the specifics of the economic category of personnel risk and the specifics of decision-making in risky situations will allow the management system to identify ways to transform it into an active lever for managing the economic development of an enterprise, increasing its competitiveness, etc.