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1、本科毕业论文（设计）外文翻译外文题目HumanResourcesAudit外文出处InternationalAdvancesInEconomicResearch,2002,8(1):58-64.外文作者MartaFossasOlalla,MiguelAngelSastreCastillo原文：HumanResourcesAuditConceptualizationofHRAuditingAuditinghasevolved，becomingincreasinglyspecific，untilthetermfunctionalaudithasemerged.Theobjectiv
2、eofafunctionalauditistodiagnose，analyze，control，andadvisewithintheboundariesofeachfunctionalareaofthecompany.TheHRauditisatypeoffunctionalaudit.Thus，asafirstapproach,onecouldsaythatHRauditingconsistsofdiagnosing,analyzing,evaluating,andassessingfuturelinesofactionwithintheframeworkofHRM.HRau
3、ditingisabasictoolforthemanagementofacompany.Itsobjectiveisnotonlythecontrolandquantifyingofresults,butalsotheadoptionofawiderperspectivethatwillaidindefiningfuturelinesofactionintheHRMfield.Thus,HRauditingmustperformtwobasicfunctions[Cantera,1995].First,itmustbeamanagementinformationsystemw
4、hosefeedbackprovidesinformationaboutthesituationinordertofacilitatethedevelopmentofmanagingprocessesorthedevelopmentofHR.Ontheotherhand,itmustbeawayofcontrollingandevaluatingthepoliciesthatarebeingapplied,aswellastheestablishedprocesses.Itcanbeunderstoodthatinordertosecuretheoperativeefficie
5、ncyanduserorclientsatisfaction,anappraisaloftheresultsoftheHRfunctionisnecessary.Accordingtothisapproach,theresultsobtainedcanbevaluedfromcertainHRpolicies(anexternaltypeofmeasurement),orfromtheresultsofthepoliciesorthepoliciesthemselves.12Theresultscanbevaluedthroughtheircost(ameasurementin
6、ternaltothefunction)[Walker,1998].Thiswouldleadthecompanytoconsidersomebasicquestions.AreadequateHRpoliciesbeingdeveloped?Arethedesiredresultsbeingobtained?Towhatextentdotheyaddvaluetothecompany?ApproachestoHRAuditingHRauditinghasevolvedinrecentyearstothepointthatithasceasedtobeamereinstrume
7、ntofcontrolandhasbecomeanecessarydecisionmakingtoolinpersonnelrelatedmattersaccordingtotheglobalobjectivesofthecompany.Asaresult,allofthefunctionsandcompetenciesofHRauditingarebeingprogressivelyexpanded.Thisiscreatingadistinctionbetweenitscomponent
