b enchmArkS --A nAlySiS If you wish to further pursue the audit of your human resources department, a number of calculations and measures can be of assistance. Some of the most com- monly used were listed in Information Gathering on page 95. If you obtain a benchmark study, it will most likely include most of these measures. You can then compare your benchmarks with the study's benchmarks. Another use of these measures is to calculate them regularly. You can then identify significant changes and trends. Some others measures that can be of assistance can be obtained by answering the following questions: 1. What is the annual cost of operating the human resources department? $