One of the objectives of internal control is to ensure the issuance of financial information, among others, to facilitate the management of the organization and to meet its objectives; consequently, from the change of Colombian accounting standard to the International Financial Reporting Standards, it is expected that the internal control system will be modified to ensure regulatory compliance. This research, carried out through documentary review and interviews applied to companies of the economic subsector of the clothing industry of Antioquia, aims to characterize the changes in the internal control due to the accounting normative change. Analyzing the results, it is concluded that, in the companies, which mostly obey an informal system of internal control due to an empirical execution, it was over time and with the understanding of the normative framework, that the controls were adapted to the changes made in the processes.