The aim of this study is to examine the effect of internal control on the financial performance of microfinance Institutions in the West Region of Cameroon. A sample of 50 MFIs was analysed using simple percentages, tables, correlation coefficient and Ordinary Least Square (OLS). The results show a positive effect of risk assessment, monitoring and internal control environment on the financial performance of MFIs. It also indicates a strong correlation monitoring index and internal control environment index. This suggests the microfinance institutions should carry out effective risk assessment, monitoring and assessment of internal control environment with the aim of improving financial performance.