Final answer:
The first step of an HR audit is determining the audit scope and type, while the last step is developing action plans for improvement.
Step-by-step explanation:
The first step of an HR audit is to determine the scope and type of the audit. This involves understanding what areas of human resources you want to examine and the specific goals of the audit. For example, you may want to focus on recruitment and selection processes or employee performance management.
The last step of an HR audit is to develop action plans based on the findings of the audit. This involves identifying areas that need improvement and creating specific strategies and initiatives to address those areas. These action plans should be designed to foster a climate of continuous improvement within the organization.