This report aims to determine the internal control system over depreciate fixed assets in State-Owned Enterprise. The method used in this research was study of literature that refers to some previous literature with the analysis used in the form of evaluating or solving problems by tracing the written sources . From the results of the study can be conclude that the depreciation of fixed assets at State-Owned Enterprises (BUMN) has been going well by paying close attention to the factors that affect depreciation, namely the classification of assets, the method used, the rates used, and the book value of an asset. In addition, it is guided by policies made by internal directors and internal control standards set by related parties. To improve the internal control system, it is necessary to pay attention to the elements of internal control that exist to avoid things that can harm the company such as increasing the ability of employees to treat fixed assets, safeguarding the completeness and archiving of documents and depreciation of fixed assets over the economic life of the assets.