Audit and Assessment of Human Resources Potential

Objective. Many companies highlight personnel security risks as significant in their annual reports. To determine them, knowledge, skills and methodology for assessing human resource potential risks as one of the areas of human resource security audit are required. For effective operation of the company it is necessary to track the movement of one of the main resources of the company—its employees, to assess the human resources potential in general and, to an even greater extent, valuable employees, to determine the risks of activities that affect the organization. At the moment there is no unified approach to the concept of personnel security and the methodology for identifying risks in this area, which determines the relevance of the selected topic. Model. The article presents a step-by-step methodology of human resources audit and risk assessment developed by the authors, which can be applied by both external auditors and internal auditors. Conclusions. The methodology compiled by the authors can help in conducting personnel audits and identifying potential personnel security risks, as well as assess the potential of the company in the work. On the basis of this methodology there is an assessment of the significance of risk for the organization and its impact on profitability. Practical significance. The practical significance of the article is that the obtained conclusions and the proposed methodology for conducting an audit of personnel potential, on the basis of which risks are identified, helps to improve the efficiency of work with personnel and increase the profit of the company by reducing risks and identifying areas to which the management of the organization needs to pay attention. Originality. The uniqueness of the article lies in the fact that it contains the methodology developed by the authors of the audit of human resources potential of the organization to assess risks in the field of human resources security in general.