<![CDATA[The demand for accountable and data-driven government governance has increased the importance of high-quality internal audit functions. Auditor competence and information technology proficiency are considered essential factors in supporting effective and adaptive audit processes. This study aims to analyze the effect of auditor competence and information technology proficiency on internal audit quality at the Inspectorate General of the Ministry of Forestry, both partially and simultaneously. This study employed a quantitative approach with a survey method and causal associative research design. The population consisted of all internal auditors at the Inspectorate General of the Ministry of Forestry, with 35 auditors selected through saturated sampling. Data were collected using a five-point Likert scale questionnaire. The variables examined included auditor competence, information technology proficiency, and internal audit quality. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis using IBM SPSS Statistics 26. The results show that auditor competence has a positive and significant effect on internal audit quality, while information technology proficiency does not have a significant partial effect. However, both variables simultaneously contribute to improving internal audit quality. These findings emphasize the importance of strengthening auditor competence and developing digital capabilities to support effective, accountable, and adaptive government internal supervision.]]>
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