A strategic audit would most likely be used by an HR manager to assess a firm's procedures and practices in regards to employee benefits.

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A function specific audit would most likely be used to analyze a firm's procedures for employee benefits or other specific areas of human resource management like training and development.Strategic audits are used to assess whether HR management practices help a firm achieve its strategic goals by fostering the required employee behaviors.

A Strategic Audit Would Most Likely Be Used by an HR