| Companies will be able to work effectively and efficiently if the companies have a human resources that can work optimally, therefore the companies need a good function of recruiting and training. At PT First Indo American Leasing these company already has the SOP, but is considered to have some weaknesses by the company because it’s still not operating effectively and efficiently. Therefore, management audit will be performed to find the problem and assure compliance with regulations or standards applicable in the enterprise. The procedure performed by the auditor is like a compliance test procedures, checking of source documents, observation and interviews and then conducted an analysis and assessment. After the Audit Management conducted, it is known that the recruitment procedures and training of PT First Indo American Leasing occur due to irregularities associated with the acceptance of a new employee who have a bussines relation with the company. In addition there are weaknesses in the old SOP because the recruitment only rely on the interview process, so that the recruitment process will not provide a maximum results. Beside that the training is not done periodically and not all employees have an equal opportunity to be able to join the training. Based on the findings, auditor will make a recommendations |