As rightly mentioned by our friend Mr. Nathrao the HR & HOD are only eligible to go through the personal files of the employees. As far as Accounts & Finance's purview is related to the payable. The HR is supposed to submit a copy of the appointment / increment or any employee financial benefit related document hence there is no necessity for that department for verification of the personal file of any employee and in case they required then you need to submit them the required documents due approval from your HOD.
If the Accounts & finance team member is part of HR audit team then you need to allow them the access.
Thanks and regars
kamesh 333 12th July 2018 From India, Hyderabad