This study aims to determine the relationship between IT governance and IT control with the mediating role of internal auditors' competence. The research method is descriptive-survey and applied research type, and the research data was collected cross-sectionally in the first half of 1403, through a standard questionnaire distributed among the sample members and collected in a certain period of time. From the statistical population of 160 companies in the south of Iran, the statistical sample of the research including internal auditors active in companies in the number of 113 people was selected using Morgan's table. In order to determine the validity of the questionnaires, divergent and convergent validity were used, and in order to determine the reliability, Cronbach's alpha coefficient and composite reliability were used. In order to review and analyze the data, appropriate statistical methods were used at two descriptive levels (frequency tables, graphs, average, standard deviation, etc.) and inferential (path analysis using the partial least squares method, structural equation modeling). . The research results indicate that there is a significant relationship between information technology governance and information technology control with the mediating role of internal auditors' competence. In other words, the use of information technology knowledge and the competence of internal auditors can appear more successful in controlling information technology and ultimately improve the company's performance.