STRATEGIC ASPECTS OF THE ROLE OF AUDIT AND CONTROLLING IN HUMAN RESOURCES MANAGEMENT

The successful activity of any organization is inconceivable without the analysis of labor indicators, which allows for a more accurate assessment of the technical and economic potential; to identify reserves for more efficient use of the enterprise’s personnel, improving the organization, working conditions and its payment; to find ways to normalize social and labor relations in the team, etc. In the article, the strategic aspects of the role of audit and controlling in human resources management are revealed as key mechanisms for adapting HR functions to the challenges of the modern economy, including digitalization, the volatility of the labor market and the need for sustainable development of organizations. The article presents a theoretical analysis that demonstrates how personnel audits can identify inconsistencies in personnel selection, evaluation, and development processes, while controlling provides operational monitoring of costs, the effectiveness of motivation programs, and the prediction of personnel risks based on analytics. Special attention is paid to significant shortcomings in the assessment and development of human resources. Systemic problems are considered, which lead to the incomplete use of human capital and a decrease in the overall efficiency of organizational functioning.