Human capital is the most valuable asset of any organization, and judgment and decision-making can be called the core and main pillar of internal auditing. Accordingly, the present study aimed to investigate the effect of human capital on the judgment and decision-making of internal auditors, taking into account the moderating effect of moral courage and job satisfaction. This study is among the applied researches that were conducted using descriptive-survey method and its data were collected using standard questionnaires, and their validity and reliability were confirmed. The statistical population of this study included internal auditors working in listed companies, and finally, 200 questionnaires were analyzed. The research hypotheses were tested using structural equation modeling. The results obtained show that the dimensions of human capital have a positive and significant effect on the judgment and decision-making of internal auditors. Also, job satisfaction significantly strengthens the relationship between human capital as an independent variable and internal auditors' judgment and decision-making as a dependent variable, while moral courage does not have a significant effect on this relationship. The findings of this study can help improve the quality of judgment and decision-making processes, which in turn will lead to improved internal auditor performance, strengthened internal control systems, transparency in financial reporting, and increased organizational accountability. Ultimately, these achievements will pave the way for strengthening competitive advantage, promoting sustainability, and achieving the organization's strategic goals.