Human resource take an important role for the company. Due to development of science and knowledge company must to be able to make its employees more skilled and trained of the tasks in their position. So internal audit activities as the company’s effort to improve employees performance appropriate with the company’s expectations is needed. PT. Sumbe Alfaria Trijaya is one of ritail company which already has more than 10,000 outlets in Indonesia and Semarang is one of the branches in Central Java. So in this study will investigate how far the impact of employee performance at level Chief Of Store (COS) toward the Internal Audit assessment in Alfamart Branch Semarang. The performance indicators in this research is indicator performance assessment that conducted by PT. Sumber Alfaria Trijaya include aspects of Intellectual, Personal, Managerial, and Job Related. Assessment Internal audits conducted by PT. Source Alfaria Trijaya include the physical condition of the building, the condition of shop fittings, merchandise, direct services, promotion, administration, and finance. This study uses descriptive analysis of the relationship impact of internal audit assessment towards employee performance. From this study showed that the effect on the audit assessment of employee performance. (CORRELATION RESULTS AVAILABLE IN TABULATION enter)