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Abstract. In Running an enterprise activity need to make an assessment (evaluation) of the implementation of programs that have been developed human resources in achieving overall corporate objectives to ensure that the functions of the human resources (HR) has been running and contributing to better achievement in the company's success. Therefore, companies require an audit to assess whether the management of the programs and activities of the HR function is in conformity with the effort in achieving corporate goals. This study aims to determine, describe and explain the Influence of Resource Audit on Employee Performance at PT. Sanggar Laut Manado. Variables examined in this study are the Resource Audit as Independent Variables and Employee Performance as a Dependent Variable. In this study involving all employees who are 40 employees as respondents. The data used in this study are primary data and secondary data obtained from the questionnaires and interviews. For Audit Resources on Employee Performance, the author uses descriptive quantitative method, Spearman rank correlation, coefficient of determination analysis, and test results is done manually and using SPSS. Based on the statistical analysis of the results are as follows: Hypothesis Testing results indicate that the Resource Audit influence on employee performance. of these findings it can be concluded that the study results were declared Human Resource Audit Significant effect on Employee Performance at PT. Sanggar Laut Manado acceptable. Keywords: Audit of Resources and Employee Performance
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