Senior Professional in Human Resources (SPHR) Certification 2025 – 400 Free Practice Questions to Pass the Exam

A review of the human capital management plan (HCMP) is most likely to occur in an HR audit because this type of audit specifically focuses on the processes, policies, and strategies related to human resources within an organization. The HR audit assesses the effectiveness and efficiency of HR practices, compliance with relevant laws and regulations, and alignment with organizational goals.

During an HR audit, the HCMP would be evaluated to ensure it meets the organization's needs for talent management, development, and succession planning. This includes reviewing staffing strategies, training programs, and employee engagement initiatives to ensure they are effectively managed and aligned with the overall strategic direction of the company.

In contrast, a risk assessment primarily identifies and evaluates risks across the organization, not specifically focusing on human capital management plans. A GAAP audit relates to financial statements and compliance with Generally Accepted Accounting Principles, which would not typically include a review of HR-related plans like the HCMP. An internal revenue (tax) audit deals with compliance regarding tax liabilities and financial reporting, which again does not focus on HR practices or human capital management.