A systematic HR audit examines HR practices against legal requirements and strategic objectives. Core pay-offs include gauging senior management’s commitment to strategic HR, testing policy effectiveness in compensation and staffing, and ensuring compliance with employment legislation—advantages captured in option A.

B. Concerns project management techniques, not HR audit outcomes.

C. Describes marketing strategy activities, unrelated to HR audits.

D. Focuses on external communications/CSR, peripheral to HR audit scope.

1. Rao, T.V. (2014). HRD Audit: Evaluating the Human Resource Function for Business Improvement, SAGE, pp. 25-27 (objectives: policy review, strategic alignment, legal compliance).

2. Strauss, G. & Sayles, L. (2013). Human Resources Audit as a Strategic Tool, Journal of Human Resource Management, 1(2), 15-18 (benefits enumerated).