Nowadays many men and women have a profession as an auditor. This profession has a high preassure in terms of time and level of detail. Therefore this study aims to assess the effect of professionalism and organizational commitment to the performance of men and women auditor. And also, if those differences influence the performance of men and women auditor. Research sample are 103 auditors of Central and Regional Inspectorate. The result of the research shows that there are influence of both variables on the performance of the male and female auditors, and there are differences in the influence of both variables on the performance between the male and female auditors.