Özet:

A management team that has a good grasp of internal control system is of vital importance to the success of this system. At this point the importance of managers that have sufficient knowledge of the mentioned system becomes evident. The internal control know-how gained by the managers in the course of their education or through their environment weakens in the complicated routines of business life and therefore certain misconceptions replace facts in time. These misconceptions taken to be true by the managers persist as clichés in their minds. Such fallacies lead to wrong decisions in the set-up and operation of internal control system, thus affecting its success. Many fallacies have been proven to exist in the study conducted in the province of Antalya to research the afore-mentioned misconceptions. It has also been found that misconception levels are changing according to age, sex and education. A contradiction that has arisen during this research is that 80% of managers stated that they have adequate knowledge of internal control. Still, it is to be noted that 51% of managers have positive attitude towards getting the support of independent auditors or academicians in strengthening the internal control system. It is therefore essential that universities and organizations like professional bodies and chamber of commerce and industry work on the proper comprehension of internal control by the managers, which will be an essential step in the better management of businesses and more effective usage of the country’s resources

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