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University as an education center to develop and transform knowledge through education, research and community service requires good governance for improving and advancing universities. In order to achieve good governance, competent Internal Supervision Unit (SPI) auditors are needed. This study aims to determine the competence of SPI auditors in three audit fields namely audit of procurement of goods and services (PBJ), audit of fixed assets, and audit of financial statements. The object of this research is Nusa Cendana University (Undana) Kupang. Data collection methods used are by distributing questionnaires, interviews, and documentation. The analysis used is SERVQUAL analysis. The results of the analysis show that the competence of SPI Undana auditors on PBJ audits produces an actual value of 85.42; fixed asset audit produces an actual value of 86.14; and the financial statement audit produces the actual value of 90.50. These results indicate that the competence of the SPI Undana auditors has approached the ideal value of 100. The competencies of the SPI Undana auditors will affect the quality of the internal audit results. The more competent an SPI auditor is, the more able to produce better performance in increasingly complex tasks, including in monitoring and checking the implementation of internal control structures. The conclusion of this study is 1) The competence of the SPI Undana auditors already has sufficient competence in terms of audits of goods and services procurement, fixed asset audits, and financial report audits. Nevertheless, there are still some obstacles to the audit of Goods and Services Procurement (PBJ) in technical, communication and bureaucratic matters which often hinder the auditors when conducting audits of procurement of goods and services, 2) Experience as an internal auditor is lacking, which is indicated from the length of SPI Undana auditors who have a career as SPI internal auditors, and 3) Lack of guidance from senior internal auditors who have background and experience as internal auditors. Keywords—auditor; competence; Internal Supervision Unit (SPI)

Competence Analysis of Internal Supervision Unit Auditor (SPI) in Nusa Cendana University of Kupang