This research was a case study to PR. Bagong titled ”Evaluation of Internal Control System to the buy out of raw material – Case Study at PR. Bagong Blitar”. Internal Control System is an effective tool to increase the control and supervising in organization with effective and efficient way. By the effective and efficient internal system, the organization would be able to reach the planned goal. The research aimed to find out how the application of Internal Control System to the buy out of raw material at PR. Bagong and compare with the Internal Control System trait to find out whether the application of Internal Control System PR. Bagong has been proper, especially for raw material. In the research analysis, after the writer collecting data of Internal Control System application to the buy out of raw material, the would be analyzed and compared with Internal Control System theory, then the writer determine whether the organization has held Internal Control System in proper way. From the analysis, the writer conclude that in PR. Bagong there still a weakness, it showed by the double position structure, those were in material receiving which held by the head of buy out department. According to above conclusion, the writer could give suggestion that there needed a re-organization to the existing organization structure by personal re-structure or employee, the head of buy out department should lead the material receiving and werehouse.