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International Accounting
 

Specifics of personnel audit in the public institution

Vol. 19, Iss. 4, FEBRUARY 2016

PDF  Article PDF Version

Received: 23 September 2015

Received in revised form: 24 February 2016

Accepted: 21 March 2016

Available online: 15 April 2016

Subject Heading: AUDIT ACTIVITY

JEL Classification: М12, М42, М54

Pages: 53-64

Domracheva L.P. Vyatka State University, Kirov, Russian Federation
larisinalara@mail.ru

Lapteva E.V. Vyatka State University, Kirov, Russian Federation
Ekaterina-andria@mail.ru

Importance Personnel audit is a new practice for the public sector. Personnel audit is designated for effective management of municipal and public resources and improvement of the mechanisms for finance, optimization of costs for maintaining the State apparatus. Auditing becomes the most frequent tool for external and internal control over public and municipal institutions' performance.
Objectives The research examines the conceptual framework, specifics of auditing procedures as part of personnel audit, and substantiates the need in personnel audit in terms of price and gender, and audit of personal relationships in public and municipal institutions.
Methods Analysis and comparison methods helped us study various approaches to personnel audit in regions, and determine the most effective auditing procedures, illustrating the Federal Bailiff Service for the Kirov oblast. We also developed a personnel audit method.
Results Having analyzed scientific sources, we formulated the concept of personnel audit in the public institution. The research generated the methods for respective audits, involving audits of personal relationships and gender audits to evaluate the efficiency, cost effectiveness and reasonableness of budgetary spending, and express an opinion on the reliability of financial statements prepared by public institutions and organizations of the Kirov oblast.
Conclusions and Relevance We substantiated why personnel audits met growing demand and specified the concept of personnel audit and HR audit. The article presents steps of personnel audit and proves the need in audits of personal relationships, gender and price audits.

Keywords: HR audit, method, evaluation, personnel

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