Internal audit is useful in every company because with the existence of internal audit, companies can reduce risks.

The goal of this research is to test the impact of Competency, Independency, and Motivation against Internal Audit Quality on banking, to see if each independent variable has an influence against the dependent variable.

The population for this research is Mandiri and BNI Bank. Data is collected by distributing questionnaires to respondents, but only taken from the samples. The variables in this research is independent and dependent variable. Independent variable consists of: Competency, Independency, and Motivation, while the dependent variable is the Internal Audit Quality.

Based on the result of this research, it can be concluded that Competency and Motivation has significantly positive impact against Internal Audit Quality, while Independency doesn’t affect Internal Audit Quality.

Keyword: internal audit quality, competency, independency, dan motivation