Currently, many well-known companies have been re- vealed financial fraud scandals such as Enron, World- Com, Xerox, Guangxia and China Aviation Oil. One of the important reasons of financial fraud is the failure of internal control and the lack of related information dis- closure. Effective internal control system can ensure the truthfulness and reliability of financial information. In- formation disclosure can contribute to the constant im- provement of internal control, offering data for deci- sion-making to information users. The establishment and effective implementation of internal control system can assure the corporate continuing operating and developing healthily. The quality of internal control disclosure re- flects the situation of the system, which is vital to regu- lators and investors. Information disclosure quality of a listed company is subjected to its corporate governance. Different corporate governance structures will bring dif- ferent governance efficiency. Consequently, this paper is to study the influence of corporate governance structure on internal control disclosure.