Dear Moh1975,
You could have given information about the nature of your industry, the type of workforce your company has and above all, your designation and why the query is being raised.
The HOD of each department generally spends a sufficiently long time in their respective function and is expected to be a Subject Matter Expert (SME). They develop their functional expertise because of their long stay in the department. When they started their career the dynamics of the industry was different, however, as they progressed in their career, they saw a lot of changes. Additionally, they also get exposure to the various acts, laws related to their function. They also deal with the various government authorities. HODs are expected to be advisers to the management for the area related to their work.
Your query is on the "audit" of the department. What kind of this audit is and who will do it? Will it be an external party or an internal one? What kind of knowledge sharing is expected?
Please give a little more clarification.
Thanks,
Dinesh Divekar