The objectives of this research are: 1) to evaluate the implementation of internal control on RSUP. Dr. Mohammad Hoesin before it was reorganized into Sadan Layanan Umum, and 2) to evaluate the implementation of internal control on RSUP. Dr. Mohammad Hoesin after it been reorganized into Sadan Layanan Umum. Research finding has shown ,hat reorganization into SLU has changed the institutional fo…