Competence of Internal Auditors in Higher Education

The purpose of this study is to analyze the independence and competence internal auditors in improving audit quality results. In management cycle, role both external cannot be separated. Auditor Activity Report provides various feedback for improvement. Because must have required competencies. There are 45 minimum competencies that at Institut Agama Islam Negeri Curup possess. From research findings, there several not been mastered optimally, namely ability explain concepts or ideas orally writing clearly fluently, attended training least once a semester, managing management, innovative, professional, systematic nature, understanding definition terms requirements measurement, analysis