Abstract
The process of improving Human Resource Management is related to the introduction of new solutions, which include personal audit. Remuneration audit is of particular importance, as it is a key function of Human Resource Management, thus constituting one of the basic instruments of increasing work efficiency. Remuneration audit is especially significant in the case of implementation of remuneration functions, i.e. the cost, income, motivation, social and market functions. Remuneration audit refers also to the questions of constructing remuneration budget, and determining the elements which constitute the structure of remuneration.