Mining companies have the potential to violate human rights in conducting their business activities. The United Nations has issued Guide Line Principles in the business and human rights which essentially implements the principle of protection, respect and remedy of human rights issues. In the un-guidelines there is a company's obligation to conduct a human rights due diligence related to the business to be undertaken. Due diligence which is the obligation of the company must be followed by a human rights audit to ensure that due diligence works. This paper aims to analyze the importance of human rights audit on mining companies in Indonesia considering that in Indonesia there is still no comprehensive regulation in response to the UN Guidelines, so that the policies and implementation of human rights audit are limited and sectoral. With a conceptual and comparative approach, a legal comparison of the implementation of the existing human rights audit in the field of fishery industry in Indonesia is conducted. The human rights audit is the responsibility of the state to ensure that the mine does not violate due diligence. Human rights audit also serves as a performance report, especially in implementing responsibility to respect human rights. Human rights audit can be conducted periodically along with annual reports by mining companies.
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