This study purposes to examine the effects of internal control on financial reporting quality and further exarnine moderating role of audit quality on the relationship between internal control and financial reporting quality of the listed in The Stock Exchange of Thailand (SET) in 2018-2019. In this study, financial reporting measured by absolute discretionary accruals and audit quality measured as being audited by a big four audit firms and audit tenure. The result shows that the level of internal control has no effects on absolute discretionary accruals, suggesting that the level of internal control has no effects on financial reporting quality. Moreover, firms are audited by a big four audit firm has a significant negative relationship with absolute discretionary accruals, suggesting that financial reporting quality increase for firms are audited by a big four audit firm. Whereas, audit tenure has no effects on absolute discretionary accruals, suggesting that firm audited by long-tenured audit firm has no effects on financial reporting quality. Furthermore, the audit quality measured by big four audit firms and audit tenure has no effects on the relationship between internal control and absolute discretionary accruals, indicating that firms audited by a big four audit firm and audited by long-tenured audit firm has no effect the relationship between internal control and financial reporting quality.