Abstract: Information has become a major resource for most organizations in both the for-profit and non-profit. In recent years, Accounting Information Systems (AIS) is a system that is very important in the organization because SIA generate important information for the organization. To prevent and minimize errors and unfairness in applying the SIA in order to produce the information it needs to apply internal controls in the accounting information system. The purpose of this study was to determine the effect of internal control on the quality of accounting information. The unit of analysis in this study is the head of the Finance Department and the staff college in Bandung, Indonesia. The results showed that the internal control has an influence on the quality of accounting information system in college.