The internal financial control of colleges and universities is the main tool to restrain the behavior of financial managers. With the improvement of the economic operation efficiency of colleges and universities, the application effect of internal control management system is poor. Therefore, the evaluation method of the university financial internal control based on artificial intelligence technology is proposed. First put forward the artificial intelligence technology in the application of financial internal control in colleges and universities, and then construct the financial internal organizational structure, on this basis, to meet the enormous workload processing requirements, the creation of financial internal control evaluation in colleges and universities, the chain at the same time use of financial system of general function, the university financial internal control evaluation data output to the financial system. The data acquisition program is used to obtain the relevant data in the evaluation report so as to realize the evaluation of internal financial control in colleges and universities under the artificial intelligence technology. The experimental results show that the evaluation acceleration is faster with the increase of the evaluation time of the key elements. The evaluation effect is the best; the closest to the ideal value of 0.01, and the error detection rate curve is relatively stable, with good effect.