This study examines the association of the determinants of internal control and if the
determinants have impact on internal control quality during and after the economic crisis in the USA banking industry. I examine 59 banks which are listed in S&P 1500 during the period from 2006 to 2010. The empricial results based on some factors that affect the internal control system and the internal control quality within banking sector is measured in fourth dimnesions: the size of board of directors the proprotion of non-executives and executives, the number of meetings and the independent opinion of public accounting firm. I find that the bank size is negative associate with internal control quality which is inconsistent with the research Doyle, Ge and McVay (2006) but it is consistent with the study of Jahmani and Dowling (2007). Moreover, I find that profitability is a determinant of strong internal control quality and this is consistent with the prior studies. Finally, I used two interaction terms of size and profitability to analyze if during the crisis these two variables had impact on internal control quality and I find that the bank size had a negative and significant impact on internal control quality pre-crisis and during the economic crisis in the USA