The aim of this article is to analysis impacts of Organizational Culture on internal controls. Organizational culture includes an company expectations, experiences, beliefs, and values which hold it in concert, and is indicated in its self-image, inside workings, interactions with the outside world, in addition to future expectations. It is founded on shared attitudes, philosophy, customs, and written in addition to unwritten rules which are developed over time and therefore are considered valid. Organization Culture may be the sum total in the psychology and attitudes which are communicated by the actual leadership team for the employees and the actual ethics, values and beliefs which are incorporated for execution of work in addition to obtaining business objectives.