Human resource management audit in government
In the spring of 1988 the authors were engaged by the National Audit Office to act as external advisers to its newly established human resources unit. The functions of the advisers during a ninemonth period were threefold:
• to advise on an audit methodology suitable for examining manpower planning processes within the Civil Service;
• to consider the audit evidence collected by the National Audit Office team from the Treasury and four line departments;
• to comment on the drafting of this, the first, National Audit Office human resource management audit report.
Under the terms of this engagement we shall not be referring to specific audit findings. These can be found in the National Audit Office (1989) report itself. Rather, we wish to report on the first aspect of our role, as advisers on the audit methodology to be adopted.