A Study on Strategic Internal Audit in Government Organizations

Running head: RESEARCH PROPOSAL
Research Proposal on “A study on the need of developing a strategic internal audit human
resource management relationship: A model and survey from employees in government
organizations in Abu Dhabi, United Arab Emirates”
Name of the Student:
Name of the University:
Author note:

1RESEARCH PROPOSAL
1. Project title:
A study on the need of developing a strategic internal audit human resource management
relationship: A model and survey from employees in government organizations in Abu
Dhabi, United Arab Emirates
2. Overview and significance of the proposed study
Human resource audit refers to the comprehensive process of systematic verification of
the current human resource practices in the organization, along with documentations, the policies
and the procedures that are prevalent in the HRM of the organization (Rao 2014). Effective
internal audit (IA) of the human resources are required for identifying the need for enhancement
and improvement in the HR functions in the organization, and it also helps the organization to
maintain the compliance with the changing rules and regulations regarding the employees. Thus,
as stated by Flamholtz (2012), strategic internal audit of the human resource management is an
essential activity that helps the organization to assess the existing HR practices and functions,
and how those can be improved to bring the best benefits for the employees as well as for the
organization. This research proposal aims to explore the necessity of developing a strategic
internal audit for the HRM practices. For the purpose of the study, the researcher will investigate
the HRM activities in the government organizations in Abu Dhabi, UAE.
The study will contribute significantly in both the academic world and in the business
world. Firstly, the study will add important academic information regarding the necessity of
strategic internal audit in governmental organizations of Abu Dhabi. In other words, it will

2RESEARCH PROPOSAL
highlight the current HR practices in the organizations and how those are affecting the
improvements of the employees. Secondly, the study has managerial implications too. It will
help the authorities to get an idea about how the HR functions and processes can be improved to
get better outcome in the systems.
3. Aim and Objectives
The aim of this research proposal is to explore the need of strategic internal audit of the
human resource management relationships and practices in the context of the governmental
organizations in Abu Dhabi, UAE so as to implement improved HRM systems.
The objectives of the study are:
 To explore the factors influencing the strategic internal audit of human resource
management in the government organizations of Abu Dhabi
 To assess the importance of strategic internal audit of human resource management in
improving the HR functions and practices in the organizations and achieving improved
performances from the employees
 To recommend ways to the government organizations on how to implement the strategic
internal audit HRM process and get improved outcome
4. Relevant literature
There have been numerous studies on the strategic internal audit of human resources in
different types of organizations. Swart et al. (2012) found that the internal audit function brings
more value when it is paired with the human resource management function. It has been found
that the relationship between the HRM and internal audit is strongest when the risk managing

3RESEARCH PROPOSAL
internal audit functions is paired with the strategic HRM. The efficiency of the internal audit
functions is also greater when it is paired with the strategic HRM practices.
Choi et al. (2013) stated that internal auditing and human resources management are two
areas, when combined, can lead to a significant impact on the financial and other business
performances in the organizations. Auditing is the process of evaluating the compliance with the
relevance of the policies, directives and the guidance pertaining to the HRM along with keeping
the controls for ensuring that the HRM practices or activities are given proper and adequate
support, monitoring and reporting (Wiener, Kanki and Helmreich 2010). The audit methodology
generally involves interview process with the HRD managers, and the employees, organizational
directors, business coordinator etc.
On the other hand, Reiche, Harzing and Tenzer (2018) highlighted that strategic human
resource management is an essential function in any organization to establish an efficient HRM.
Strategic HR includes measures that enable the human resources of any company to create a
direct impact on the growth of the organization. Thus, developing and retaining the employees
and utilize their maximum potential to meet the goals and objectives of the company is an
important function of the strategic HRM. This enables the human resource department of any
organization to integrate all the operations and human resource functions towards the same
direction. Hence, analysis of the employees and determination of the required actions as per their
competencies are carried out to enhance their values to the company. The outcomes of this
analysis are used to develop the techniques for addressing the weaknesses of the employees and
channelize those in the correct direction to get the desired outcomes for the growth of the
company. Thus, the benefits of strategic HR includes increased job satisfaction of the employees,
better work environment, improves customer satisfaction, efficient resource management,