Sherstiuk Oleksandr, Doctor of Economics, Associate Professor, Leading Researcher of Accounting and Taxation Department, National Scientific Center “Institute of Agrarian Economics”, Kyiv, Ukraine

ORCID ID: 0000-0002-9866-511X
e-mail: osherstiuk@gmail.com

Ostapchuk Serhii, PhD (Economics), Senior Researcher of Accounting and Taxation Department, National Scientific Center “Institute of Agrarian Economics”, Kyiv, Ukraine

ORCID ID: 0000-0002-2342-6376
e-mail: ostapchuk@faaf.org.ua

Defining the Social Audit Tasks

Abstract. Introduction. Human capital is one of the key factors in the successful functioning and development of any enterprise, which determines its competitiveness and profitability. In the context of hiring and maintaining the professional qualifications of its personnel, the enterprise incurs operating (salary) and investment (internship, advanced training) costs that require special attention when planning, implementing, and evaluating the results of economic activity. 

Purpose. The purpose of the article is to determine the list of social audit tasks, the results of which allow assessing the extent to which the enterprise and its beneficiaries comply with standards in the field of human rights and working conditions. 

Results. The article describes the main tasks of social audit. The basis for their identification was the recognition of the subject area of social audit, which is the management of enterprise personnel as a key resource. The main aspects of personnel management that are the objects of social audit include setting tasks for the enterprise’s personnel, determining its need to attract employees, choosing a method of hiring employees, retaining personnel, and using them in economic activity. These characteristics are assessed by determining indicators that, individually or in combination, provide an opportunity to obtain audit evidence regarding the parameters of personnel work that measure the expenditure of resources (material, financial, time), the amount of work performed by employees, its effectiveness, as well as the dynamics of the results of the enterprise’s activities, as well as the effectiveness of management decisions. 

Conclusions. The obtained research results are one of the stages of improving the method of audit control, which, among other things, involves an analysis of the efficiency of resource use, namely, human capital. At the theoretical level the proposed approach to determining the tasks of social audit makes it possible to improve its methodical support. The practical significance of the research results presented in this article lies in determining the main tasks of social audit, which should be taken into account at the stage of its planning.    

Keywords: audit, social audit, enterprise personnel, personnel management, evaluation criteria, accounting data, enterprise performance indicators.

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