DIGITAL TRANSFORMATION OF ENTERPRISE HUMAN RESOURCE AUDIT

The mass transition to remote and hybrid employment formats has exposed the limitations of conventional retrospective human resource control. Relying on manual cross-referencing of timesheets after the reporting period generates delayed information, preventing management from effectively optimizing working time and labor costs. This article develops applied instruments for the digital transformation of enterprise human resource audits by implementing continuous auditing principles and cloud computing architecture. The methodology synthesizes structural-functional modeling with new institutional economics and data-driven decision-making. The research designs a practical four-tier continuous audit model. The primary tier executes automated data collection directly from corporate ERP databases, HRM platforms, task trackers, and physical access registers. Next, the extract, transform, load (ETL) pipeline unifies diverse data formats and enforces mandatory pseudonymization of personnel records, guaranteeing compliance with the GDPR and national privacy legislation. At the analytical core, the system utilizes deterministic control scripts to verify time-tracking data while applying machine learning algorithms to identify behavioral anomalies. This helps auditors detect simulated remote work activity and diagnose early symptoms of professional burnout. The visualization tier translates these findings into dynamic dashboards and immediate alerts. Transitioning personnel data to external cloud servers introduces regulatory, cybersecurity, technological, and behavioral vulnerabilities. To neutralize these threats, the study proposes evaluating objective key performance indicators and key results instead of tracking screen time. Technical protection is achieved through zero-trust architecture protocols and end-to-end encryption. The economic feasibility of this transformation is validated using a four-stage assessment procedure. This framework calculates the total cost of ownership by aggregating capital expenditures for software integration and operational expenditures for cloud subscriptions. The final audit opinion compares this cost against direct payroll savings achieved by eliminating unrecorded downtimes, incorporating the financial value of averting regulatory fines and minimizing turnover expenses.