Competence of human resources in universities is one of the factors that affects the quality of internal control system. The improvement of competence of human resources available in the implementation of universities in Sulawesi. The lack of competence of human resources of the existing apparatus in universities is also one of the problems that in the implementation of internal controls well so as to realize good universities governance. Internal controls will not be optimal without the competence, integrity and ethical value of human resources in the implementation. A good Human resources when the human resources have a supportive competence for the responsibilities held in the organization so as to implement them effectively.

Keywords : Competence, Internal Control, Stewardship, Human Resources.component; formatting; style; styling; insert (key words).