Abstract :
For a successful management, internal control should be understood well, established properly and operated effectively. Internal control, as a dynamic and complementary process that constantly adjusts to changes an organization faces, plays a significant role in achieving organizational goals. Therefore, the processes applied to define internal control properly, establish soundly and operate effectively should complement each other. Today internal control understanding is generally accepted; international standards with respect to internal control and its implementation have been established. Within the framework of public management reform actions in Turkey, an internal control system in compliance with this global understanding has been incorporated in the public financial management system. However, there exist problems in the implementation of internal control in Turkey. By considering the fact that internal control should be understood well, established properly and operated effectively in the public management of Turkey, internal control system should be reviewed continuously.
NaturalLanguageKeyword :
Management , Public Management , Internal Control , Internal Control System
