İÇ KONTROL SİSTEMİNİN ETKİNLİĞİNİN DEĞERLENDİRİLMESİ VE BİR VAKA ANALİZİ

Authors : Alp AYTAÇ, Adem ÇABUK

Pages : 353-376

Doi:10.29067/muvu.603777

View : 21 | Download : 36

Publication Date : 2020-07-01

Article Type : Research Paper

Abstract :Identifying risks and taking precautions should be taken into consideration for maintaining the activities. The negative effects of risks increase exponentially. In this risk determination and taking precaution process, internal control system holds a crucial position. Internal control system is affected by all stakeholders can ensure the reliability of financial statements, the protection of their assets and compliance with legal regulations. In this study, the change of internal control system from past to present have been put forward, the elements to be considered in the design and valuation process, and the problems encountered in this process are mentioned. Also, in order to compare the theoretical ground and its private sector application of internal control system, a company operating in Bursa, was selected by convenience sampling. In this study, semi-structured interview and document review method were used. Based on this, this company’s strong and weak sides related to internal control system was put forward.
Keywords : Internal Control, COSO, Auditing, Case Study, Internal Control Effectiveness