Howard J. Kohl Jr., 58, retired director of the internal audit service of the Veterans Administration, died of congestive heart failure Saturday at Fairfax Hospital.

With the VA since the end of World War II, he had retired from the central offices in Washington two years ago.

Born in Wilkes-Barre, Pa., Mr. Kohl enlisted in the Army Air Force in 1941 and was a bomber pilot in the European theater during the war. His decorations included the Distinguished Flying Cross with Oak Leaf clusters and the Air Medal.

He joined the VA in Wilkes-Barre, where he became office manager. He also was director of the Philadelphia offices prior to becoming director of the internal audit service here seven years ago.

Mr. Kohl was a member of Charles E. Peters Post No. 150 of the American Legion and the National Rifle Association.

He is survived by his wife, Margaret Walsh Kohl, of the home in Sterling, Va., a son Howard J. III, of Manassas; a daughter, Maureen B. Goldberg, of Metaire, La.; two sisters, Lucille McGuigan, of Mesa, Ariz., and Mrs. Martino Corbett, of Colorado; three brothers, John Kohl, of Maryland, and James and Warner Kohl, both of New Jersey, and four grandchildren.