Past studies have explored the factors that influence IT governance through different perspectives. However, the impact of IT audit quality and IT internal control on IT governance effectiveness is seldom mentioned. First, this study examines the impact of IT internal control on IT governance effectiveness. Second, this study examies the impact of IT audit quality on IT internal control. Furthermore, this study examines the direct impact of IT audit quality on IT governace effectiveness and indirect impact of IT audit quality on IT governace effectiveness through IT internal control. The objective of this research is the internal auditors of listed companies, which is analyzed by survey by partial least square regression. The result shows IT internal control positively affects IT governance effectiveness and IT audit quality positively affects IT internal control. IT audit quality directly and positively affects IT governance effectiveness and indirectlys affect IT governance effectiveness through IT internal control. This study provides relevant suggestions for setting up internal audit department, the establishment of internal control of IT and the influencing factors of IT governance for academics and practitioners.