Internal Controling is a system which is made to set all the processses accurately and to secure the assets. The objective of this research is to observe the internal controling in PT Astra International Tbk – Isuzu Semarang. Specificaly at Part Direct Sales division where they control the spare parts procurement and selling. The method that i use in this research is qualitative research method. In this research bassicaly uses the fact and document which has corelationship with the theories. As a result we can conclude that this system is good, where the system can separate diffrent task by their own duties. So that everybody can work based on their load. But there are some problems that are being hinderanees for this system. First is the improper internet connection, and the second is the old fashioned computer. In Part Direct Sales division has used PSS (Pygmalion Schedule Shynchronization) software in selling the product. It makes the salesman easier to do the transaction and that software is very effective for supervisor in checking the process and to prevent the error.