Abstract: This research is intended to analyze factors that influence internal auditors’ organizational and professional commitment and the relationship between both of them as well as to formulate the actions that need to be taken in order to enhance internal auditors’ commitment to their organizations and profession in the midst of talent war. The data analysis uses the Structural Equation Modelling (SEM) technique with the Partial Least Square (PLS) approach. The results of this research show that, through internal auditor’s job satisfaction factor, organization’s support for internal auditactivity factorsbrings positive impacts to internal auditors’ organizational commitment and professional commitment with the impact measure value(f2) that is as much as 0,13127. Internal auditors’ professional commitment brings positive and significant impacts to internal auditors’ organizational commitment. Based on the Stone-Geisser’s Q2, the structural (inner) model that is arranged is proven to have prediction relevance. The entire model fulfills the goodness-of-fit criteria.