The development in the business world causes the company to have qualified and competent human resources. The company requires to manage human resources efficiently, effectively, and economically, so that it can continue to grow. Management audit is associated with the activities to evaluate the efficiency, effectiveness, and economic of company's operating activity. The study attemps to understand the implementation of the management audit and assess the efficiency, effectiveness, and economic of human resources at PG Kebon Agung. The study is done at PG Kebon Agung which is the sugar industry in Malang with 728 employees. Type of this research is descriptive research. Focus of this research is steps of management audit that are preliminary audit, review of management control, detailed auditing, reporting, and follow up. The result of the study shows that the management audit at PG Kebon Agung is performed by internal auditor. The results of data analysis in 2014 shows that the efficiency, effectiveness, and economic of human resources at PG Kebon Agung are not fully accomplished. The management of PG Kebon Agung needs to acknowledge recommendations from auditor to be followed up performance of human resources could increased again effeciency, effectiveness, and economic.