This paper provides an assessment of the quality of internal control (IC) among Trinidad and Tobago (T&T) Credit Unions (CUs) and examines factors that are associated with IC quality. Most of the information used in the paper was collected by conducting structured interviews with the chief operations officer of 60 randomly selected CUs. The data were analysed using a mixture of descriptive statistics, and multiple regression. The results indicate that the overall quality of IC in T&T CUs is barely “satisfactory” and is directly related to CU size, the nature of their charter bond and the educational attainment of CU managers.