Abstract:

Our research claims that many problems can be eliminated if a internal control system is implemented in accordance with the COSO framework. The COSO framework, established in the light of the system theory, aims not only to establish the system, but to ensure the internal control objectives specified under the four headlines in the systems according to five internal control components. Plan, policy, process, implementation and functions are covered by this approach. Accordingly, an internal control system aims to ensure the accuracy and reliability of reports, the effectiveness and efficiency of activities, the compliance with laws and regulations and the protection of assets. In this study, internal control objectives are analyzed by associating them with the dynamics of regional development agencies (KA) respectively. In 2018, the functioning of the new structure of the public institutions that changed along with the process of transition to the presidency system is assessed in the context of internal control. Then, from the internal control system components that are necessary for these objectives to be achieved, only information and communication are studied and analysed in the KA dynamics and resolving recommendations are developed.

Keywords: