Auditing as a Strategic Human Resources Management Tool

It became necessary to audit the teaching performance evaluation of the Faculty of Humanities in order to ascertain compliance with existing rules and regulations, with a view to Strategic Human Resources Management.Our main objective was to diagnose the effects of the auditing practice on teaching performance in higher education institutions. To this end, we drew up seventeen (17) standards incorporated into our compliance grid, which were reworked as questions in our data collection instrument.These standards were based on Presidential Decree 121/20 of April 27, on the evaluation of teaching performance in the higher education subsystem, and it turned out that in general the Faculty of Humanities showed a positive performance (especially in the dimensions of teaching and research), however, if we analyze in detail we find clues to be corrected.Based on the results, we conclude that the application of this audit compliance demonstrates the efficiency of this instrument, with the result that the hypotheses have been verified.