The objective of our research work is to shed light on the way in which the managers of Moroccan SMEs use management control systems and this in the context of controlling the internationalization of their activities. In the literature, the management control system is defined as the evolving formal and informal mechanisms, processes, systems and networks used by organizations to convey key management objectives, to support the strategic process and to ensure continuous management through analysis, planning, measurement, control, reward and support of organizational learning and change. In order to study the contingency of MCS and the internationalization of Moroccan SMEs, we decided to explore the different uses of MCS adopted by leaders of internationalized SMEs as a function of international experience as well as remoteness of operations. To do so, we used Simons' 1995 framework of levers of control, which is a useful analytical tool for exploring the different uses of the MCS. Based on the results of a quantitative study by questionnaire administered to a sample of 100 internationalized Moroccan SMEs, we analyze the types of MCS uses adopted by these firms in order to steer and control the development of their activities internationally. We explore through the results that the diagnostic and interactive uses of the MCS can be explained by the change of the explanatory variables which are the degree of internationalization and the international experience. Indeed, interactive use of the MCS is deployed by managers who do not have a great deal of international experience and who manage SMEs with a high degree of internationalization. As for the diagnostic use of the MCS, it is adopted by SME managers who have extensive international experience and who manage SMEs with a low degree of internationalization.We then show that the use of the MCS depends on contingency factors related to internationalization.