Özet:

The use of internal control structure in corporate governance has recently gained importance. The emerging developments in the field of information technologies make it possible for the information that corporations are in need of during a decision-making and control process to be produced in a more reliable way and faster and contribute to the establishment of internal control structures in corporations. On the other hand, establishing an effective internal control structure is likely to make a contribution to the effective use of accounting information system. By means of internal control structure, every hierarchy, document and reporting format pertaining to executive function is configured, duties and responsibilities are delegated and the practice of making a deceit and mistakes is forestalled, providing an effective facility for communication and control within the corporation. For the use of an effective corporate governance, the existence of internal control structure and its operational quality are of vital importance. Besides, in order for internal control systems to be effectively used in corporations, compromising the principles and standards in business organisations is also of capital importance

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