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]

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