The accomplishment of a company is directly related to its personnel performance. In order to train and prepare the human capital, it is necessary to figure how to attract and retain the professionals that will occupy, in the future, functions at the succeeding structure of the enterprise. One of the techniques created to attend these necessities is the investment in trainee programs, which is a training, developing and capacitating mechanism that helps forming highly qualified employees compromised to reach the company s aims. This project looks forward to show how the planning and execution of the trainee program works in an auditing multinational company, as well as its importance not only the organization, but also to the just graduated young professionals.