CONTROLLING PERSONNEL

Abstract

The rapid entry and application in recent years of Industry 4.0, in almost all spheres of business and
public life, necessitates the use of digitalization of processes and artificial intelligence in the production of goods
and services to increase both productivity and win new markets in the presence of serious competition. This also
requires new methods and ways of managing personnel, starting from the selection, training, stimulation and
development. In this case, we must also take into account the upcoming next degree or stage of the development of
industrialization, Industry 5.0, where the expectations are that there will be serious attention specifically to the
personnel, or the human factor, to which a more central place will be dedicated in the production process, somehow
until now, only of the machines and technologies.
We should not forget that the Covid epidemic and the war in Ukraine have not yet passed, which put serious
pressure on personnel and their management.
Personnel management is carried out and necessarily accompanied by the application of control and audit processes
regarding personnel.Personnel control is an internal company system for planning and control over personnel, aimed
at supporting the achievement of the company's strategic goals, ensuring personnel security, applying modern rules
and methods for this.
The human resources audit, in turn, covers actions to introduce and implement policies and modern practices related
to the selection, motivation, training and development of personnel. In this type of internal audit of human resources,
we must comply with the requirements of the "COSO" method for internal control and the control environment as its
component, in which the policies and practices for the management of human resources and the competence of the
staff represent the main content.
In recent years, the Controlling concept has been increasingly used in our country, as a modern management system
containing the functions of planning, accountability, control and information provision, which supports management
in making decisions.
Controlling cannot fail to include personnel management among its other tasks, creating mechanisms for planning,
coordinating and reporting personnel management activities in the modern dynamic and changing environment,
aimed primarily at the development of human resources management and to achieve the organization's goals.