The internal control system is a new system which changes the process, negates and discards the old system, but the change and evolution are all affected by the motivation effect. By using the reference system change and internal control theory of power division, combined with the factors of internal control system changes, we make an analysis of the internal control system in the evolution of the external drive and internal drive of the internal control system of “induced” and “mandatory” demand. According to the influence of the impetus and effect of internal control system, we believe that the internal control system evolution is: supervision of the external drive and the internal drive of the interaction between the two, namely, internal demand as the goal, the requirements of the external supervision as the foundation, thus promoting the effective design and implementation of the internal control system.