The relevance of this study is determined by the growing role of HR audit as a tool of strategic human resource management and the need to improve management efficiency and organizational competitiveness. The purpose is to analyze current internal and external HR audit practices in international and Ukrainian companies and develop recommendations for their improvement. The study analyzes theoretical and methodological publications, synthesizes scientific concepts and practical approaches, examines official company websites, and performs expert diagnostics. The central hypothesis is that implementing innovative technologies transforms HR audit from a diagnostic instrument into a strategic management tool. Internal HR audit practices of leading international corporations (Toyota, Shell, BP, Volkswagen, Stellantis, etc.) and Ukrainian companies (Metinvest, DTEK, ATB, Fozzy Group, Kernel) were assessed. External HR audit practices were systematized, and their strengths and limitations were identified. Particular attention was paid to domestic providers (Golden Staff, Global Consulting, De Visu, 4TEAM) and the international association SHRM, whose services range from personnel documentation review to complex analysis of HR processes, internal communications, employee adaptation, and organizational structures. The results show that most Ukrainian companies focus mainly on personnel record-keeping, while international practices are more comprehensive and encompass overall HR management effectiveness. Adopting digital technologies, automation, and HR analytics is crucial for enhancing HR audit efficiency. The theoretical significance lies in expanding the scientific understanding of HR audit as part of strategic HR management. The practical value lies in the potential use of the proposed recommendations by Ukrainian organizations to strengthen HR efficiency. The study's novelty is the systematization of current HR audit practices, justification of their transformational potential, and development of original recommendations. Future research should focus on evaluating the effectiveness of external HR audits in specific organizations, with data limitations remaining as the primary constraint.
Danylenko et al. (Wed,) studied this question.