| Management audit is a review of a part of the procedure and method of operation of an enterprise to assess the effectiveness, efficiency, and economically. The assessment is done on every function in the company. One of the functions which plays an important role in the business of banking is credit provision. Risk which often faced by the bank related to the function is non performing loan. Therefore, the author is interested in the topic to take on the function of management audit of commercial lending at Bank TabunganNegara. The method which is conducted are the research literature and field research, for example, interviews, questionnaires, observations, and documentation. An assessment of the performance that is made in Bank Tabungan Negara commercial lending process obtained through the acquisition of Non Performing Loan (NPL). The higher percentage of the acquisition of Non Performing Loan (NPL), the greater payment of arrears of repayment of credit borrowers, by contrast, the lower percentage of the acquisition of Non Performing Loan (NPL), the fewer delinquent borrowers repayment of the mortgage payment. The author also assesses and analyzes the BTN’s internal control. Based on research conducted, the author draws the conclusion that the implementation of procedures for granting credit in general have been effectively and efficiently. Nevertheless, they are still found some problems in the implementation of procedures for granting credit to the Bank Tabungan Negara. Problems in the credit granting process occurs due to mismatch between the existing procedures with actual conditions. Therefore, the proposal is necessary recommendations for improvement |