人資盡職調查除了對外部單位或組織進行調查，亦能做為自身組織的人力狀態健檢與盤點，故本文以一宗實例的人資盡職調查過程作為呈現，除了期望能減少對外部專家的依賴，更能在遇到商業評估或併購時作為人資盡職調查的行動參考。 ;Due diligence is one of the principal tools in contemporary mergers and acquisitions, and the findings derived from such investigations may significantly influence the judgement of decision-makers. Accordingly, the more professionally executed and factually accurate the due diligence process is, the more effectively it reflects the true value of the investigation. The scope of due diligence is broad and multifaceted; companies may not consistently retain in-house experts across all relevant areas, thereby necessitating reliance on external specialists on a temporary or project basis. However, as external experts are not part of the internal structure, they may lack full insight into the organisation’s specific circumstances. This limitation could compromise the quality of the due diligence findings, potentially leading to misjudgements by decision-makers and adversely affecting final decisions.
Within the broader due diligence framework, human resources due diligence (HDD) is particularly valuable as it can be referenced and cross-linked with multiple other investigative modules. A thorough examination of the target’s human resources status can provide essential reference information—such as key personnel across functions, remuneration structures, and workforce deployment—which is of considerable utility to investigators in other modules.
