Özet:

The developments occurring worldwide have impacted societal structures, leading to an increase and transformation in the needs of the public. This transformation, which originated in the private sector, has encompassed the public sector as well. In response to this evolution, public entities have recognized the necessity to alter the traditional organizational structure. They have focused on abandoning inefficient elements in their service approach and developing efficient working methods. Public administrations, in fulfilling the duties assigned to them by laws, necessitate the implementation of an internal control system to operate in accordance with the principles of transparency, accountability, effectiveness, economy, and efficiency in service delivery. Within this framework, regulations introduced by Law No. 5018, formulated based on international standards, delineate a path for the establishment of an internal control system in the public sector. This study investigates whether metropolitan municipalities, as one of the public administrations, have effectively implemented their internal control systems and examines their compliance with public internal control standards along the outlined path. Within the scope of the research, audit reports, activity reports, and internal control action plans of 30 metropolitan municipalities in Türkiye have been examined. Data pertaining to the internal control system in these documents are analyzed within the framework of the COSO (The Committee of Sponsoring Organizations) model. Numeric results are derived from verbal data, analyzed, and evaluated. The evaluation reveals that the compliance of metropolitan municipalities with the establishment and execution of the internal control system is still not at the desired level, indicating a 50 percent alignment rate. To facilitate a comparison with other metropolitan municipalities worldwide, several countries and their municipalities have been selected and an examination has been conducted to understand how they manage their internal control systems. Furthermore, an illustrative case study is incorporated into the article to guide all municipalities, involving a unit within Ankara Metropolitan Municipality where a process, risk, and risk action plan study is conducted. This study aims to contribute to the establishment of an effective internal control system in municipalities by identifying the compliance of metropolitan municipalities in Türkiye with public internal control standards and addressing the deficiencies in the system.

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