This study aims to assess the influence of implementing internal control policies across various dimensions—namely risk assessment, control Activities, information and communication, and monitoring and oversight—on enhancing the performance of auditors within the Income and Sales Tax Department. To achieve its objectives, the research employed a descriptive analytical methodology. A questionnaire comprising 31 items was designed, targeting all auditors at the Income and Sales Tax Department's center, holding positions such as directorate director, department head, division head, and auditor. The total number of auditors for the year 2024 was 517, and a suitable sample for analysis included 221 completed questionnaires, representing 88.4% of the research sample. The analysis of the data utilized descriptive statistics, including frequencies, percentages, and arithmetic averages. The findings indicated a high level of internal control policies alongside the performance of tax auditors, revealing that the Income and Sales Tax Department has established clear procedures and guidelines for assessing the internal risks it encounters and is actively seeking appropriate solutions to address them.