Abstract:

In the research, the academic development and change of the internal control system in the field of auditing of accounting science in Turkey are discussed. Internal control enables businesses to detect and prevent losses and leaks, waste, errors and frauds, thus minimizing the burdens that the business will bear in the future. For this reason, it is important to establish and maintain a reliable internal control system in businesses. The aim of the research is to contribute to the literature and subsequent studies by classifying the postgraduate theses on internal control written in the department of business administration according to years, universities, sectors, method, subjects and keywords. In the research, 386 theses published between 2008-2022 on internal control in the National Thesis Center of the Higher Education Institution were examined using the literature review method. Of the 386 theses in the national thesis center on the internal control system, 327 of them are master's and 59 are doctoral theses. With 56 theses on internal control, the most theses were written at Istanbul Okan University. While the most used data collection method was the survey, the most studied subject was the interaction between internal control and auditing.

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