ETHICAL DIMENSIONS OF HUMAN RESOURCES AUDITING IN THE DIGITAL ERA

Digital human resources (HR) auditing reshapes organizational practices, enhancing efficiency and fostering innovation through advanced technologies such as artificial intelligence (AI), blockchain, and predictive analytics. However, these tools also pose significant ethical challenges, including data confidentiality, algorithmic bias, and the complexity of international regulatory frameworks. This article examines these ethical dilemmas, emphasizing the impact of digital transformation on organizational culture and providing recommendations for the ethical use of technologies in HR auditing. By prioritizing transparency, security, and diversity, organizations can balance digital benefits with respect for employees' rights and values, establishing digital HR auditing as a cornerstone of sustainable corporate governance.