The Stock Supply is one of important assets owned by the company. Therefore, the internal control must be done in order to prevent from the damage action and the mistake of registration in the system as well as in the physic. The goal of the research is to describe the internal control system of reguler spare part procurement, the problems that occurs and the offorts to overcome those problems in the implementation of internal control for the reguler spare part procurement in PT Astra International Tbk-HSO Gajahmada Semarang. The Method that is used are a cualitative descriptive method, using primair and secunder data source through interview technique with PIC Werehouse, Observation and the literature study. The result of the research describes that the implementation of internal control of reguler spare part procurement in PT Astra International Tbk-HSO Gajahmada Semarang is unsatisfied because of some problems that hesitate that control program. The Problems are as follows, the limit of worker in the spare part department, the lack of education or training for the mechanic about the spare part, the damage spare part, the lack of communication between Vendor, PIC Gudang, and PPIC Region HO, and the mistake of stock registering. The Company Should give special training for the mechanic and all the workers, hence there will be no mistake in the ordering or the registering. The vendor have to build clear communication with PIC werehouse in order meet the stock in store. Using of bubble wrap in the packing seems important to give security of the spare part. Those strategies are tended to improve the quality of internal control sytem in the procurement of spare part therefore if can be implementd effectively.