Scientific Bulletin of the Odesa National Economic University 2025,3, 78-83

Open Access Article

Digitization and innovative technologies in HR audit activities

Zbrytska Tetyana
PhD in Economics, associate рrofessor of the department of personnel management and labor economics, Odesa national economic university, Odesa, Ukraine., E-mail:s.t.p._@ukr.net, ORCID: https://orcid.org/0000-0002-3558-1795

Cite this article:

Zbrytska T. (2025) Digitization and innovative technologies in HR audit activities. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Cyfrovizacija ta innovacijni tehnologii u dijalnosti hr-audytu; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 3 (328), pp.78-83.

Abstract

The purpose of the study is to analyze and systematize modern digital tools that can be effectively integrated into the HR-audit process to increase its objectivity, comprehensiveness, and predictive value. To achieve this goal, comparative analysis methods were applied, and the system-analytical method and the grouping method were used to systematize data and classify them. The article states that in Ukraine, auditing activities are regulated by the Law "On Audit of Financial Statements and Auditing Activities", as well as a number of other legislative acts and international auditing standards. The essence and significance of classical HR-audit methods and the evolution of HR-audit from traditional to digital solutions in modern conditions are revealed. The key differences between traditional and digital audit methods are presented. The main directions of the impact of digitalization on HR-audit, modern digital tools for HR-audit, and the possibilities and limitations of modern digital tools for HR-audit are considered. The results of a study that analyzes how the use of technological audit methods affects audit efficiency, effectiveness, and costs are considered. The advantages and disadvantages of using digital audit are indicated. The practical significance of the study lies in understanding the advantages and limitations of digital HR-audit and is necessary for choosing the optimal strategy that meets the specific needs and capabilities of the organization. A detailed comparison of traditional and digital audit will help HR-specialists and managers make an informed decision on the implementation of effective methods of assessing and optimizing HR-processes. The successful implementation of digital technologies requires a comprehensive approach that takes into account not only technological aspects, but also readiness for change, the development of digital competencies of personnel, and the implementation of reliable information security protocols. In accordance with current trends, the implementation of a systematic approach to HR-audit is becoming a strategic imperative that ensures the impartiality and strategic value of HR-audit results.

Keywords

HR-audit, audit methods, digitalization, digital tools, HR-audit effectiveness.

JEL classification:L860; M420; M540;DOI: https://doi.org/10.32680/2409-9260-2025-3-328-78-83

UD classification:004:[331.1:657]

Лицензия Creative Commons
This work is licensed under a Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/

References

  1. Haman, H. (2022). Rozvytok onlain HR-audyt v umovakh viiny. [Development of online HR audit in wartime]. Economy and society, 41. Retrieved from https://doi.org/10.32782/2524-0072/2022-41-13 (accessed 20 March 2025). [In Ukrainian].
  2. Hladchuk, H. H., Drozdova, O. H., Zhydovska, N. M. (2024). Vykorystannia dydzhytal- instrumentiv dlia audytu bukhhalterskoi zvitnosti v Ukraini. [The use of digital tools for auditing accounting statements in Ukraine]. Current issues in economic sciences, 6. Retrieved from https://doi.org/10.5281/ zenodo.14366862 (accessed 25 March 2025). [In Ukrainian].
  3. Kyreiev, A. (2024) Didzhytalizatsiia protsesiv v audyti. [Digitalization of processes in auditing]. European Business Association. Retrieved from https://eba.com.ua/didzhytalizatsiya-protsesiv-v-audyti/ (accessed 29 March 2025). [In Ukrainian].
  4. Oneshko, S. V., Drozdova O. H., Ivanova N. A. (2023). Shchodo zrostannia informatsiinoho potentsialu tsyfrovoho ekonomichnoho prostoru: modernizatsiia bukhhalterskoho obliku ta audytu v Ukraini. [Regarding the growth of the information potential of the digital economic space: modernization of accounting and auditing in Ukraine]. Academic Visions, 21. Retrieved from https://doi.org/10.5281/zenodo.8143112 (accessed 19 March 2025). [In Ukrainian].
  5. Petchenko, M., Balaziuk O., Smirnova N. ta in. (2023). Analiz tendentsii uprovadzhennia tsyfrovizatsii ta dydzhytalizatsii v bukhhalterskyi oblik (ukrainskyi keis) [Analysis of trends in the introduction of digitalization and digitization in accounting (Ukrainian case)]. Financial and credit activity problems of theory and practice, 48 (1), 105-113. Retrieved from https://doi.org/10.55643/fcaptp.1.48.2023.3951 (accessed 29 March 2025). [In Ukrainian].
  6. Pro audyt finansovoi zvitnosti ta audytorsku diialnist: Zakon Ukrainy vid 21.12.2017 r. No 2258-VIII [For auditing financial development and auditing activities: Law of Ukraine dated 21.12.2017 No. 2258-VIII]. Retrieved from https://zakon.rada.gov.ua/laws/show/2258-19/ (accessed 19 March 2025). [In Ukrainian].
  7. Yankovska K. (2023). Vplyv tsyfrovykh tekhnolohii na provedennia audytu [The impact of digital technologies on auditing]. Agrarian economy, 16 (3-4), 68–75. Retrieved from https://doi.org/10.31734/agrarecon2023.03-04.068 (accessed 25 March 2025). [In Ukrainian].
  8. An Empirical Study of Auditors’ Efforts, Audit Technology and Impact on Tax Auditors’ Performance. (2024). Jurnal Pengurusan, 72. Retrieved from https://doi.org/10.17576/pengurusan-2024-72-7 (accessed 03 April 2025).
  9. Best 10 Audit Tools of 2025. ComplianceQuest. Retrieved from https://www.compliancequest.com/audit-tools/ (accessed 03 April 2025).
  10. Christopher Azzopardi, Gareth James. Demystifying technology’s impact on auditing. Accountancy Europe. 2024. URL: https://accountancyeurope.eu/publications/demystifying-technologys-impact-on-auditing-what-do-experts-say/ (дата звернення: 28.03.2025).
  11. Hahn, K., Grucza, E. (2020). What is a Digital Audit? Credera. Retrieved from https://www.credera.com/en-us/insights/what-is-a-digital-audit-a-breakdown-of-8-different-digital-assessments (accessed 29 March 2025).
  12. Rathi, V., Rozenblum, D. (2022). Audit and Technology: The Benefits and Risks. Kreston Global. Retrieved from https://www.kreston.com/article/audit-technology-benefits-risks/ (accessed 28 March 2025).

Україна, м.Одеса, 65082
вул. Гоголя, 18, ауд. 110.
(048) 777-89-16
visnik.nauka visnik.nauka@gmail.com

ПнВтСрЧтПтСбНд

 

Flag Counter
 -->