This study aims to examine and analyze the influence of the size of local government, economic growth, the complexity of local government, the quality of human resources and the utilization of information technology on internal control weaknesses of provincial government in Indonesia. Subjects in this study is the provincial government in Indonesia. The sample used in this study amounted to 83 samples, selected using purposive sampling method. The analytical tool used was SPSS version 22. The data were analyzed using multiple regression models. Based on data analysis that has been done shows that the size of the local government and the use of information technology negative significant effect on internal control weaknesses. The complexity of local government and the quality of human resources significant positive effect on internal control weaknesses of local government. While economic growth does not affect the internal control weaknesses of local government.