This research was conducted to answer the existing problem, namely how much influence the government's internal control system has on the accountability of agency performance at the Cimahi City Inspectorate. The research method used is a quantitative method based on the level of associative explanation of causality. How to collect data using saturated sampling technique of 32 respondents. The research instrument is in the form of a questionnaire containing statements distributed to respondents using the Likert scale method using the theory of Sugiono (2015). Based on the data calculation of respondents' responses to Internal Control, the responses are in good criteria (70%), responses to Performance Accountability are also in good criteria (69%). The results of the calculation of correlation analysis, there is a large influence with a value of 0.6 between variables X and Y variables. Determination analysis shows that 32% of Performance Accountability is determined by Internal Control factors, the rest is determined by other factors not examined. The results of the correlation coefficient test state that H0 is rejected, and Ha is accepted. Thus, it can be concluded that there is an influence of Internal Control on Performance Accountability in theCimahi City Inspectorate.