Abstract:

(Evaluation of Control Environment: A Case Study in a Public Administration) Internal control process, as a management function, helps improvement of managerial competencies of an organization. Control environment shaped by history, culture and business style of an organization, influences directly the successful execution of internal control process. This article aims to improve a COSO based method can be used in control environment analysis. In this context, control environment regarded as a compound of ethic applications, strategic management, human resource management, process management, organizational performance management, informatics applications and organizational structure. Control environment of a public administration is analyzed, using case study method, with a set of criteria developed under the seven titles.

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