Internal control is the process by which an organization governs its activities to effectively and efficiently accomplish its mission. Establishing effective internal control involves assessment of the risks the agency faces from both external and internal sources. The aim of this study is to examine the effect of internal control system (internal accounting control, internal audit quality and audit committees’ quality) on fund management in Sokoto state industrial training fund. The population of this study comprised all the staff of Nigeria industrial training fund (ITF) in Sokoto state therefore in. line with Krejcie and Morgan the sample size of the study is 40 and simple random sampling technique without replacement is adopted to select the sample size represented the population of the study. The study used a simple descriptive statistical technique using table, frequencies and percentage and a regression analysis to analyse the data. The result of the study reveals that Internal accounting control, Internal audit quality and Audit committees’ quality has significant effect on fund management in Sokoto state industrial training fund. Therefore, the study recommends that Anti-corruption agencies in Nigeria such as economic financial crime commission (EFCC), Independent Corrupt Practices Commission (ICPC) should be restructured by the government for better performance. Professional accountancy bodies in Nigeria should ensure that accountants are trained with the current development accounting procedures. The financial reporting council should ensure that best standards and regulations are established. This study also suggests that sound personnel policies to attract people with good moral standing as industrial training fund internal auditors. Industrial training fund management need to build continuous improvement in the aspect of internal audit quality. Lastly, audit committee quality should be given appropriately attention in order to enhance fund management prevention techniques.