Today's understanding of internal control at a global level,its reflection on Turkey and assessment on the practice of internal control in Turkey [Günümüzde i̇ç kontrol anlayişi ve Türkiye'ye yansimasi]

Internal control,as being a dynamic and complementary process that constantly adjusts itself to changes,plays a significant role in achieving organizational mission. therefore,internal control should be properly defined and effectively implemented. nowadays,internal control understanding is generally accepted at a global level. standards related to internal control and its application are formulated globally. within the framework of public management reform in turkey,albeit delayed,system of internal control is incorporated in public financial management legislation. there are problems in the application of the system of internal control in turkey. efforts should be paid in order to ensure that internal control system,which will significantly contribute to the achievement of the objectives of turkish public management,operates ethically,smoothly and in an efficient,effective and economic manner. the system of internal control should be regulated for other activities other than financial management as well. in practice,it should be ensured that internal audit and supreme audit review internal control activities.