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Abstract
Auditing training is a contemporary concept that links human resources with the concept of auditing in the organization. This research presents a summary of the main ideas related to this topic. These ideas have been developed by academics and researchers, mainly Europeans led by Pilar Pineda (1195) who published the book Auditoría de la formación (Formation Auditing). Of these ideas, the concept of labor pedagogy and its constituent elements analyzes the close, direct link between business training and an organization‘s environmental and internal changes, and how this affects the culture. We explore whether it is an investment or just an expense to consider training as an integral part of business strategy. The associated paradigms, principles, purposes and characteristics of training are all included in the structure of the basic definitions the concept of auditing training. Finally, we present background on two models for auditing training.
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