Audit delay affects the timeliness of accounting information and is a key representation of audit efficiency. This paper selects the listed companies of A shares in China between 2007 and 2012 to investigate whether or not interim audit and internal control affects audit delay of annual report, and analyzes the difference of the effect of internal control on audit delay of annual report between interim audit group and non interim audit group. We find that high quality internal control helps to reduce audit delay of annual report. Companies which had their interim reports audited have shorter audit delay of annual report that year. If a company has its interim report audited, internal control could do little to reduce audit delay of annual report. On the other hand if a company doesnt hire auditors to do interim report audit, high quality internal control could reduce audit delay.