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 disclosure. Effective internal control system can ensure the truthfulness and reliability of financial information. In- formation disclosure can contribute to the constant improvement 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 reflects 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.