Özet:

The purpose of this research is to reveal the availability of SWOT analysis used in internal and external environmental analysis in business management as a tool for measuring the effectiveness of the internal control system. SWOT analysis can identify competitive strategies by identifying the strengths and weaknesses, opportunities and threats of the company. In this study, the SWOT analysis will try to identify the strengths and weaknesses of the internal control systems of enterprises, the opportunities that threaten the internal control system and allow it to be improved. The research data was obtained through an interview with the internal audit unit of a public company operating in the aviation sector. Therefore, the research method is in the form of a conversation method conducted through a single company. In light of the findings obtained from the research, recommendations on the availability of SWOT analysis and how this process can be implemented will be submitted to the determination of the effectiveness of internal control systems. Keywords: internal control, internal control, SWOT analysis