A RESEARCH ON THE INTERNAL CONTROL COMPLIANCE ACTION PLANS CREATED BY THE MUNICIPALITIES IN TURKEY IN ACCORDANCE WITH COSO MODEL

Abstract

Within the scope of the study, firstly, conceptual explanations related to the internal control structure, COSO and internal control action plans are made. Afterwards, regarding the research part of the study, population and sample of it is presented. While the population consists of metropolitan municipalities working in the Turkish local government system, the sample consists of metropolitan municipalities that publish internal control compliance action plans on their websites. In this context, while the number of the population is 30, the number of the sample is 16 and the sample representation rate of the population is 53%. Within the scope of the research, the internal control compliance action plans of the municipalities are examined in detail and what actions they take in accordance with the standards are determined on 1264 actions specified in the reports. According to the data obtained as a result of the study, it is observed that the municipalities have developed internal control compliance action plans with standard content in accordance with laws and regulations and planned actions in 79 sub-components. It is concluded that these actions are compatible among municipalities and comply with internal control standards.

Keywords

• coso
• the internal control compliance action plan
• metropol municipality
• coso
• i̇ç kontrol uyum eylem planı
• metropol belediye