Exercise of Internal Audit of Compliance regarding Human Resources Management of an Entity in Terms of Fuzzy Logic

This article aims to develop from the theoretical and practical point of view a methodology for the exercise of internal audit of compliance concerning the management of human resources of an entity from the fuzzy logic perspective. The reason for addressing this subject emerges from the great importance that human resource has it within an entity, regardless of its legal form, because its good evolution depends primarily on the quality of human resources employed within concerned entity. More than that, taking into account that the auditor’s reasoning related to the way of assessing the proper management of human resources cannot often be deprived of subjectivity – aspect revealed by herself abstract thinking of human being, we consider necessary and effectively the approach of an instrument based on fuzzy logic in conducting the internal audit of compliance related to the management of human resources, which otherwise could be used by the auditor as within other organizational aspects related to internal audit.