Description of the condition of the independence and competence of internal auditors working in SOEs in Bandung is the purpose of this study, considering the occurrence of several cases of irregularities in these SOEs. Internal audit can function properly depending on the performance of the auditor. Auditors who always improve their performance work independently and competently are believed to be able to provide accurate recommendations for management. The impact of the lack of independence and competence of the internal auditors, among others, is the delay in providing recommendations from the implementation of the internal audit and even the lack of quality in the implementation of the audit. The management will not have complete knowledge of the conditions that occur in the company and this will slow down decision making to take corrective actions for problems that occur in the company. This study is a descriptive study with a sample of 89 internal auditors from nine state-owned enterprises in Bandung. The results of descriptive statistics show that the internal auditors who work in SOEs in the city of Bandung have a good degree of independence and excellent competence.