Internal Controls and Problems in Governmental Segment

In order to gain assurance of achieving the anticipating aims, successfulaccomplishment of activities in all areas, preventing any embezzlement, fraud, ormisuse of resources and assets, and also fulfill the responsibilities of accountabilityfor activities carried out, managers of state and private sectors design and implementthe internal control systems. Regarding to the high volume use of the public resourcesin state sectors and the government's responsibilities in utilizing and conservation ofsuch resources and its accountability, designing and implementation of internal controlsystems 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. Thepurpose of the research is not to apply the limitation theory in state organizations, butto discuss topics related to that and get acquaintance with significance of identifyingthe limitation and barriers of a system, and implements the limitation theory though inthe system as the following step. Methodology, from the point of nature and content, isof descriptive and conductive type. Findings suggest that effective practical training ofthe financial staff, internal control regularities, and expert labor force prove as the trialconditions to accomplish the internal control effectively.