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The purpose of this study was to examine and analyze the effect of competence and locus of control on the performance of government internal auditors with job satisfaction as an intervening variable. This research is an explanatory research with a quantitative approach. The sample in this study were all internal auditors at the Ende Regency Inspectorate Office. The collection of data and information needed in this study was carried out by field research. The data used are primary data, obtained directly from research subjects in the form of respondents perceptions in the form of questionnaires to 37 respondents. The analytical tool used is path analysis and mediation test with Sobel test. The results of data testing showed that the competency variable had a significant positive effect on job satisfaction and internal auditor performance. Locus of control has a positive and significant effect on job satisfaction and internal auditor performance. Job satisfaction has a positive and significant effect on the performance of internal auditors and is also able to mediate the relationship between competence and internal auditor performance; as well as being able to mediate the relationship between the locus of control and the performance of internal auditors.