Abstract the purpose of this study was to examine the influence of professionalism internal functional supervisory bodies on the implementation of internal audit and governance implications for financial accountability in aceh inspectorate. the population in this study is that of the auditor aceh inspectorate. by using population census because all study participants. the data used in this study is primary data. the data was collected by distributing questionnaires to the auditor in aceh inspectorate. based on these criteria derived target population by 31 respondents. hypothesis testing is conducted using a standardized multiple regression analysis (path analysis). results of this study indicate that (1) the professionalism of internal functional supervisory bodies positive effect on governmental audits (2) professionalism functional supervisory bodies and the implementation of internal audit simultaneous positive effect on financial accountability (3) professionalism functional