This study aims to investigate the effect of the implementation of internal control, the use of information technology and audit on good amil governance. The respondents are the chairman and amil (employees) of the National Board of Zakat of South Kalimantan. This research employs explanative approach using questionnaires as the data collection technique. A Structural Equation Modeling (SEM) with the SmartPLS 3 software is used to analyse the data. This study finds that the variables of internal control, information technology, and audit have significant and positive impact on good amil governance.