The purpose of this final assignment was to find out an internal control procedure of the Pension Fund Program at PT. Taspen (Persero). The author used literature study method, the research based on source and data collection methods by finding a reference sources, reading, recording, and processing research materials. Based on this research, the internal control procedure of the pension fund program at PT. Taspen (Persero) implements the 5T Principles, there are Right People, Right Time, Right Nominal, Right Place, and Right Administration. Besides, the internal control procedure of the the Pension Fund Program also adopted the COSO Internal Integrated Framework. The COSO Internal Integrated Framework also used by the Indonesian government in article 22 section 2 of the Ministerial Decree Number 117 of 2002. Based on the result of the research, it could be concluded that the internal control procedure of the pension fund program at PT. Taspen (Persero) is accordance with applicable law.