And the result of this research by testing hypothesis that there is an influence of the internal audit function and the implementation of good corporate governance to corporate performance results are significant. This means that changes that occur in the implementation of the internal audit function and good corporate governance will affect the performance of state-owned company in Bandung. In line with Giselle Bou Road (2000) which examines the changing role of Internal Auditor from the traditional audit approach with value-added approach is more proactive in which the Internal Auditor to take the
partnership with the Internal Auditor's management deemed to accept the changes to compete with market demand and do so in order to provide service valuable for organizations that employ them. In line with the research: Brown and Caylor (2004) in Yudha Pranata (2007) in Georgia, also show that companies that implement good corporate governance has increased the performance of the company(corporate performance) are significant.