Auditing Human Capital

Human capital is one of the most valuable and complex assets within any organization. People-related processes—including recruitment, performance management, compensation, learning and development, and workforce planning—directly influence organizational performance, culture, compliance, and long-term sustainability. As expectations around governance, transparency, and workforce effectiveness increase, the need for structured assurance over human capital practices has become critical.

To address these evolving assurance needs, BOOST has developed the Auditing Human Capital course for audit and governance professionals who already possess foundational auditing knowledge and are required to assess human capital systems and practices. This intermediate-level program focuses on applying audit principles to people-related processes while recognizing the unique sensitivities, risks, and qualitative dimensions involved in human capital management.

The course emphasizes a risk-based and value-focused approach to auditing human capital. Participants explore how to assess the effectiveness of HR policies, controls, data integrity, compliance with labor regulations, and alignment with organizational strategy. Attention is also given to emerging human capital risks such as talent shortages, workforce capability gaps, ethics, and organizational culture.

Through structured frameworks, practical examples, and applied discussions, participants strengthen their ability to evaluate human capital governance, provide meaningful assurance, and support management in improving workforce effectiveness and resilience.

• Understand the role of human capital within organizational governance
• Identify key risks associated with human capital management
• Apply audit principles to HR and workforce-related processes
• Evaluate the design and effectiveness of human capital controls
• Assess compliance with labor laws, policies, and internal procedures
• Review the reliability and use of human capital data and metrics
• Communicate human capital audit findings clearly and constructively
• Support improvement of workforce management and performance