have come up to play a vital role in development of accurate appraisals and valuations. Even in today's competitive business environment, firms had proved itself to manage its resources in an efficient way. A well recognized organization has to conduct many kind of audit in the field of accountancy, human resources audit, work quality audit, etc.

In India many firms suffers due to lack of proper manpower availability. In order to cope with the problem of such manpower availability, there are many institutions to impart education courses in business related areas.

Indian Companies are now expanding its global management to worldwide, which have become more advantageous to the country. In India especially services sector has given their tremendous improvement since Independence. With the growing importance of Human Resources Management, the employee finds it more convenient to enhance their career development opportunities.

Without the optimum utilization of human resources the resources like financial and physical is nothing. Thus the ultimate motive of the business should not be profit-oriented but it should also be beneficial to the society at large.