Natural economic times in the agricultural society and the market economy era of industrial society, land and capital has become the most scarce resources, has become the dominant socio-economic distribution of resources, labor is the general one of the elements of production. The era of knowledge economy, human capital resources has become the most valuable resource, is the core competitiveness of the most important elements of that is, the competitiveness of enterprises forming the most basic elements. As intangible and priceless human capital, and business growth and development, the core competitiveness of nurturing so it is of great significance. For human resources management audit, and its main aim is to achieve the objectives set; And the target has been further improved; maintain its own goals and the organization's overall strategy in unison; cost savings; considerations training expenditures investment returns; recording and monitoring of human capital; achieve organizational goals of diversification. Trail number of universities (University of Toledo) Human Resources Management Department director and Professor Darfur (Dale Dwyer) in the human resources audit White Paper is described in the following : 1. HR review completed in promoting the company's goals and strategies for the process of the role played by two, into all aspects of the audit of the HR indicators. These indicators include recruitment of new staff, and personnel movement frequency, legal disputes, the staff complaints, the salary market indicators, information systems, effectiveness evaluation, and training. These indicators and data with the company's strategic goals for the relationship to the analysis of management reports. 3, inspection staff and the management company managers to comply with the policies and operational guidelines. This is a measure of whether or not the true criteria for success. Of course for your company away from legal cases is a very important goal, But you will still want their companies to be able to formulate policies to help expand production and financial goals as a prerequisite. Human resources management audits, the core of the human resources management of the process, from the steps, External effectively controlled to maximize effectiveness. Straight believes that the key in the following aspects : First, the scope of the audit : * legal compliance. In the company's human resources management process, all should abide by the government, the industry and the corresponding local labor laws. Be able to hire outside law firms and human resources advisory, they will check the documents and records of legitimacy, and that where there is need to improve the records have not been found or lawlessness. Effective audit can prevent lawsuits and penalties in the first place and can detect the effectiveness of policies and records of integrity. * Administrative audit. Will inspect your personnel records preservation of the integrity of individuals, including personnel files location of the security and confidentiality, personnel files of the general classification of custody (eg : Work for materials, salaries, performance evaluation, etc.) and the preservation of confidential documents; Such audits also routine inspection of the personnel functions, including : Payment of wages, salaries and benefits administration attendance records. * Staff audit records. Including recruitment and employment of staff of the actual operation. The field staff will audit the flow of quantitative trends revealed in the staff to meet the demand side of the gap that exists and help forecast future demand and reserve personnel. * Audit staff relations. Through a questionnaire survey to examine the way the staff handled the personnel departments of satisfaction and their training needs be met. It could also understand the staff of effective incentive mechanism views. The audit should also work flow and level of satisfaction with the results audited interviews. * Welfare detailed audit : If the insurance companies claim the audit. If there are problems to the company in areas of audit focus; The insurance companies claim the overall management procedures to conduct a comprehensive audit, on the effectiveness of welfare approach audits. * Diversity Audit : that of your organizations has come diversity audit. In addition to the number of employees subject to a different race, religious and gender classification and testing their corporate diversity programs understanding. * Personnel Information Systems Audit : the company when the merger of the Personnel Information Integration is indispensable to the corresponding audit will be helpful. The audit will examine all software and hardware based data integration. The results of the analysis can be your company can reduce IT expenditures budget or the need for new technology purchases. Human resources (capital) management audit to determine how to target content? 2, the main elements : human resources management for the audit, its main contents are : First, human resources (capital) management of the internal control audit. Human resources (capital) internal controls is to ensure that all human resources policies to implement the basic guarantee. The audit was conducted primarily on the human resources (capital) for the recruitment, management, training, use, encouraging set of rules and regulations are reviewed and evaluated. Review its haves and have-nots, perfect or not, the implementation of stringent, the size effect. Evaluation of its internal control system appropriate; Review of evaluation whether advancing with the times, the relative stability principle, Can the environment and conditions with the change by adjusting the organization's human resources management control policy. Second, the human resources (capital) for the development and utilization degree audit. Human resources (capital) for the development and utilization of human capital is the basic operation of the content and methods. Material capital, currency, the capital well, that is a loss, bankruptcy, but generally do not take the initiative to other capital consumption. Human resources (capital) working well, they will not only fail to fully play its role There is a general exception to the common characteristics of the capital -- self-devaluation, but also expendable currency capital and physical capital. Special or human resources to offset the other individual value and the overall value of collaboration. Therefore, human resources (capital) for the development and utilization will not only enable it to continue to preserve and increase the value of the individual. and its value to be given full play. More important is the individual human resources (capital) coordination polymerization groups value. Individual groups value is not simply the sum of value, but the coordination polymerization, achieve Power of polymerization or multiplication effect. Through the recruitment, training, use, value, cultural and coordination polymerization audit supervision, human resources (capital) can apply to the development of the practical needs of the present, and look ahead. regard to the future development potential. Promote its development of a systematic and scientific dynamic operational mechanism. Especially for the value of human capital investment in training and have proper plans. That the training of human capital investment have mandatory measures also made sales revenue or profit after tax for a certain percentage of investment in human capital training, or at the job training regularly or irregularly, so that the value of human capital are institutional arrangements. Third, the Enterprise Human Capital Property audit. As human capital is bound to the existence of property rights, here relates to the labor laws of human capital leases vector rights of workers agreed, human capital in the distribution of incomes, inspire many other issues. Mainly the interests of workers in enterprises of the provisions of the lease be respected; human capital distribution of the ownership of the implementation; Human Capital pricing and incentives to the appropriateness and its effects. By Enterprise Human Capital Property audit supervision, so that enterprises in conflict with the regulations under the premise build human capital without infringing the rights of owners; to the full and effective mobilization of different levels of human capital, the positive vector creativity hand, the value of individual human capital value and can effectively improve the enterprise's core competitiveness of the appropriate mechanism system. 3, the main method of human resource management audit of the main methods for internal audit and external audit combination Qualitative and quantitative combined. Internal audit primarily refers to the internal organizations related to human resources management of the whole process of internal control, external audit refers to a third party such as the use of social legal advice, human resources management consulting agencies, human resources such as research institutions of the enterprise's human resources management audit. In the audit process, the use of qualitative and quantitative assessment methods combined, so human resources management to maximize the effectiveness of the process.