Ключевые слова: управленческий аудит, менеджмент персонала, управленческий процесс
Summary. The emergence of management audit is caused by the need to improve the control of
the company’s personnel management system. In this case, audit management performs not only the
control functions but also the functions of management consulting. Management audit, created at the
intersection of Sciences such as Audit, management, and personnel management, is recognized as
a necessary element of the organization’s management system in order to achieve the goals set for
improving the organization’s performance.
