The purpose of this study was to conduct an internal control analysis of project budget realization based on COSO framework. This research is a qualitative research.The result of the research concludes that the internal control on the realization of project budget is very important in improving the project implementation because it can be seen the relationship between project financing consumption and the physical work completed with the expenditure so that the project objectives can be achieved by fulfilling 3 constraints ie timely, precise cost and quality.