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National Medium Term Development Plan 2015-2019 mandate 85% inspectorate must in level 3, but now from 476 Inspectorate in Indonesia, 93% inspectorates are in level 1 (initial) and just 7% inspectorate are in level 2 (infrastructure). This study aims to understand the human resource management process carried out by inspectorate of Gianyar Regency to achieve capabilities level 3. Human resource management is one of the important elements in Internal Audit Capability Model (IACM) that used as a reference in determining the level of Inspectorate. This study uses a descriptive qualitative research method, through interviews, observation, literature review, and secondary data. The conclusion of this study are the Internal Government Supervisory of Gianyar Regency has identified and recruited competent human resources, so that supervisory activities carried out by competent auditors. In addition, Inspectorate of Gianyar Regency also carried out a professional development for auditors to improve their professional capabilities continuously. However, the coordination of the internal auditor needs to be created, so that supervision activities always synchronizes by considering the owned human resources.