A decomposition theorem for the Lind zeta function of a reversal system (X, T, R) of finite order is established. A reversal system can be regarded as an action of a certain group G on X. To establish an explicit formula for the Lind zeta function of (X, T, R), we need to consider finite index subgroups H of G with induced actions given by automorphisms or by flips.When the underlying dynamical system (X, T ) is either a shift of finite type or a sofic shift, we express the Lind zeta function of (X, T, R) in terms of matrices.