Developing and conducting a human resource management performance audit: case study of an Australian university

Andrews, Christopher John (2007) Developing and conducting a human resource management performance audit: case study of an Australian university. Other thesis, University of Southern Queensland.

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Abstract

[Abstract]: Human resource auditing crosses the boundaries between human resources management and auditing. The main message from this study is that a human resource management performance audit can be a suitable method for evaluating the contribution of human resource activities to organisational objectives, assessed on the basis of value for money. The case study demonstrated that a human resource management performance audit can identify areas where additional value can be obtained from an already valued, well regarded and award winning human resource department. The human resource management performance auditing methodology is set down in the Australian auditing standards (Australian Auditing Standards 806 & 808) and assumes a professional practice framework for auditors. A human resource management performance audit is future orientated and can identify areas for organisational improvement. Where the literature on human resource auditing is not grounded in auditing, it is flawed. Dolenko (1990) outlined a methodology for applying auditing techniques to human resource management but later literature is clouded by alternative commentary that defines human resource auditing in quite different ways (Clardy 2004). The literature on human resource auditing should be reviewed to ensure that it is firmly grounded in auditing. This research is aimed at bridging a gap in both knowledge and practice. The study presents as a worthwhile area for research since the researcher takes existing and authoritative standards for the professional practice of auditing and applies them to a modern, well regarded and valued human resource department. By clarifying the key elements of a human resources management performance audit and then demonstrating the audit in a case study this research makes a contribution to the theory and practice of human resource management performance auditing.


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Item Type: Thesis (Non-Research) (Other)
Item Status: Live Archive
Additional Information: Doctor of Business Administration (DBA) (Pre-2008) thesis. The DBA as accredited from 1998 to 2007 was a professional doctorate with both coursework and research dissertation components.
Depositing User: epEditor USQ
Faculty / Department / School: Historic - Faculty of Business - No Department
Date Deposited: 05 Aug 2008 04:33
Last Modified: 02 Jul 2013 23:05
Uncontrolled Keywords: human resource management; performance audit
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150305 Human Resources Management
URI: http://eprints.usq.edu.au/id/eprint/4297

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