This study aims to determine the professional competence of the Internal Audit, Corruption. The purpose of audit professionals is basically one of the spearheads in the fight against corruption. Because was never brought positive result but the consequences of Evil is constantly generated. Harmful consequences , among others, Decreased Quality of Public Services, Damaged Joints-Joints Principles of Financial Management System of State, Government occurrence Puppet, Rising Social Inequality, loss of investor confidence. Occurrence of Moral Degradation and Work Ethics. Internal auditors assist management in designing and maintaining the adequacy and effectiveness of the internal control structure. The internal auditor is also responsible for assessing the adequacy and effectiveness of each control system which guarantees the quality and integrity of the financial reporting process.
Keywords: Competence, Corruption, Professional Internal Audit
