Özet:

The internal control system is a comprehensive management tool that minimizes the risks that may prevent the institutions from achieving their objectives in accordance with their objectives to the management of the institution; that the assets and resources are operated effectively, economically and efficiently in accordance with the legislation; that it provides reasonable guarantees in matters such as regular, timely and reliable information and reports; that all the financial and non-financial methods and processes implemented by all the employees of the institution. Internal control system, which will be the most important assistant of management for municipalities that provide local services in many different areas using significant amount of public resources, which can be successfully managed and achieved their goals effectively. The aim of this study is to identify the existing conditions of compliance of the municipality’s internal control systems with the public internal control standards, to eliminate the lack of aspects of the internal control systems and to contribute to the establishment of internal control systems that operate effectively in all municipalities. In the study, the public internal control standards of the metropolitan municipalities in Turkey were analyzed and the general conformity of the internal control systems of the metropolitan municipalities to the public internal control standards was investigated. The study found that the internal control systems of the major municipalities are not at the desired level of conformity to the public internal control standards, especially at the very low level of conformity to the elements of risk assessment and control activities that constitute the basis of the internal control system.

Özet:

The internal control system is a holistic management tool, which includes all financial and non-financial methods and processes conducted by the staff of the institution and provides the administration with reasonable assurance on the functioning of the institution and management of assets and resources in an effective, efficient and economical manner in line with the legislation as well as the production of regular, timely and reliable reports, by minimizing the risks that mayhinder the realization of thetargets determined in line with the objectives of the institution. An effectively functioning internal control system is the most important assistant of the administration for the municipalities providing local services in many different areas by using significant amounts of public funds to be managed properly and reach their targets. The aim of this study; by determining current compliance status to public internal control standards of municipalities’s internal control systems in the municipalities in Turkey, to contribute to the elimination of the deficiencies in the internal control sytems and the establishment of the internal control system operates effectively in all municipalities. In the study; metropolitan municipalitie’s internal control systems in Turkey were investigated overall compliance status of the public internal control standards by analyzing public internal control standards compliance action plans of metropolitan municipalities. As a result of the research, it is concluded that the compliance levels of the internal control systems of the municipalities, especially the metropolitan municipalities, with the public internal control standards are very low, especially the level of compliance with the elements of risk assessment and control activities which constitute the basis of the internal control system and also the presentation of the financial tables of the municipal internal control systems, the compliance with legislation and the overall level of activity are low.

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