An empirical analysis of the importance of internal audit in human resources

In order for companies to maintain their assets and to have a sustainable competitive edge, departments within the organization must regularly monitor their activities on the functions of risk management, control and management processes. The objective of the human resources internal audit is to align activities with both legal and organizational goals and to control the functional impact of the department on the organization. The purpose of this study is to present the prospect of the internal audit process of the human resources department and to propose solution solutions to the problem of eliminating certain functional problems identified as a result of audit findings. In the study, studies were made with a large group of companies operating in the production sector in Istanbul with the purposive typical case sampling method. In the result of the studies, the efficiency of the functions of the human resources management in the group of companies was tried to be determined, corrective action proposals for the identified problems were presented and the internal audit function was added to the organization structure awareness was created about. As a result of these studies, it has been found that one of the main factors of the companies being top ranking in the market and making their competitive advantage sustainable is the human capital of the companies, and the right policies in the field of human resources make the company more powerful by preventing labor circulation and by keeping the quality workforce in hand. It has been determined that the internal audit of the human resources department can identify ways strengthening the human resources deparment's impact in achieving the organization's strategic goals. Likewise, human resources department targets and organization's targets can be harmonized. The efficiency of budgeting and planning functions can be increased to help reduce resource costs.