This study aims to determine the relation of internal control implementation and the role of sharia supervisory board in Zakat Management Organization (ZMO). The method which is used in this study is a survey method, it is descriptive and verification, and the data is collected from a sample that has been determined, it is obtained by using a specific data collection tools,the questionnaires. The unit of analysis in this study is the ZMO in Bandung city. The respondents in this study are director, member of the sharia supervisory board as well as Zakah collection and utilization. The hypothesis testing uses moment product correlation and coefficient of determination (R2). The result of this research is the relation of internal control implementation with the role of sharia supervisory board is positive and very strong.
