This paper maintains that the construction and execution of internal control is closely related to organizational culture. The previous study on such construction and execution was usually conducted from the angle of accounting, management, information, regulation, audit, and anti corruption without paying much attention to organizational culture and the function of culture. Culture is not only one of the factors of internal environment but also the important and restraint factor for the existence of internal audit in which it plays an important role. Also culture has such characteristics as origin, endurance, extensiveness, penetration, interaction, inheritance and abutment. This paper finally demonstrates that construction of organization cultural system is the main objective, the important base and the fundamental motivation and puts forward some measures to realize the above objectives form the cultural perspective.