ABSTRACT In order to gain assurance of achieving the anticipating aims, successful accomplishment of activities in all areas, preventing any embezzlement, fraud, or misuse of resources and assets, and also fulfill the responsibilities of accountability for activities carried out, managers of state and private sectors design and implement the internal control systems. Regarding to the high volume use of the public resources in state sectors and the government's responsibilities in utilizing and conservation of such resources and its accountability, designing and implementation of internal control systems in state sector proves significant. Current paper is one applied kind researches, and has been carried out as a case study in state organizations of Zanjan province. The purpose of the research is not to apply the limitation theory in state organizations, but to discuss topics related to that and get acquaintance with significance of identifying the limitation and barriers of a system, and implements the limitation theory though in the system as the following step. Methodology, from the point of nature and content, is of descriptive and conductive type. Findings suggest that effective practical training of the financial staff, internal control regularities, and expert labor force prove as the trial conditions to accomplish the internal control effectively
