Özet:

Since the emergence of internal control in the field of accounting and auditing, there has been a protracted disagreement over its content and definition. Today, in general; is defined as the process by which both the management and other employees of an organization work towards and provide assurance that the objectives of the organization are achieved. The internal control system in Turkish public administration is shaped by the Public Financial Management and Control Law No. 5018. The purpose of this study is to assess the internal control system; To comprehend the definition and purpose of the public internal control system, to discuss the public internal control system within the framework of the Public Financial Management and Control Law No. 5018 and to test the impact of the factors affecting the effectiveness of the public internal control system on public administration employees. Within the scope of this research, a 7-point Likert scale questionnaire was applied to the staff of Diyarbakır General Directorate of Water and Sewerage Administration. The study concluded; There is a statistically significant and positive relationship between the effectiveness of the internal control system and the competence of public employees, effective public internal audit system, top management support for the public internal control system and the use of information technologies in the public internal control system.

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