The Role of HR Audit in Improving People Management Practices in Selected State-Owned Enterprises in Kaduna State

This study investigates the role of human resource auditing in improving people management practices in selected state-owned enterprises (SOEs) in Kaduna State, North West Nigeria. State-owned enterprises in Nigeria are frequently criticized for poor HR practices, including ghost worker payrolls, weak performance management, and non-compliance with labour laws, making HR auditing a potentially transformative governance tool. A descriptive survey approach was adopted, with data collected from 130 HR officers, internal auditors, and senior managers across four SOEs. The study is anchored on the Compliance-Based HR Audit Framework and the Strategic HRM Audit Model proposed in recent public sector governance literature. Findings reveal that SOEs that have undergone formal HR audits within the past two years show measurable improvements in staff records accuracy, payroll integrity, and compliance with minimum wage regulations. The audit process itself is found to have a catalytic effect on HR departments, triggering voluntary reforms in documentation and appraisal practices even before formal audit findings are communicated. However, the study identifies a lack of qualified internal HR auditors, absence of standardized HR audit frameworks for Nigerian SOEs, and political interference in audit conclusions as significant barriers to effectiveness. Recommendations include the engagement of certified HR audit professionals, adoption of a standardized Nigerian SOE HR Audit Tool, and legislative protection for auditors from management retaliation. This study is relevant to state government finance ministries, the Auditor General's Office, and public enterprise reform committees. Keywords: HR audit, people management, state-owned enterprises, Kaduna State, public sector governance