Abstract: All organizations need information as a basis for decision making. Information has become a major resource for most organizations, both for profit and nonprofit organization. In recent years, Accounting Information Systems (AIS) has become a system that is very important in an organization because it generates important information for the organization. To prevent and minimize errors and frauds in applying accounting information system in order to generate the information an internal control needs to be applied inside the system. The aim of this investigation is to get the empirical eviden the influence of internal control on the quality of accounting information. The units of analysis in this study are the head and the staffs of finance department in college in Bandung, Indonesia. The results show that internal control has effect on the quality of accounting information system in the college.