Направления развития аудита человеческого капитала организации

The article substantiates the relevance of developing a methodology and techniques for auditing the human capital (HC) of an organization, due to the fact that users of company reporting have new needs for nonfinancial data, along with financial reports. This dictated the development of an integrated reporting system (IIRC) and sustainable development reporting (GRI). The author identifies problems and systematizes the main directions of development of the audit of the organization’s HC as an element of integrated reporting. The article proposes the author’s approach to the audit of corporate human capital, which includes such stages as: the formation of a group of specialists in preparing a non-financial report on corporate human capital and approval of the coordination of work of all members of the group; collection and consolidation of the necessary information about the HC, verification of the correctness of the source data, determination of significant indicators; auditor verification of non-financial, quality indicators; publication of an integrated report, preparation of a conclusion on the reliability of the information presented therein.