Measuring the Level of Awareness of COSO Internal Control Standards in Metropolitan Municipalities in Turkey

نویسندگان

چکیده

Internal control is a management built by managers to achieve organizational goals and ensure sustainability. COSO (Committee of Sponsoring Organizations), consisting five independent organizations in the USA (United States America), pioneered internal system become standard structure. COSO's model covers primary dimensions: environment, risk assessment management, activities, information communication, monitoring. Through these closely related dimensions, it serves effectiveness building an orderly system. It structure developed for manage risks they encounter successfully sustainability processes. In this way, provide advantages such as reducing risks, increasing reliability financial statements, becoming more compliant with laws regulations that must be complied with. essential know about standards their implementation organizations. Implementing public sector also noteworthy, has especially come fore activities metropolitan municipalities. This research aims determine level awareness municipalities Turkey. The general secretary, deputy secretaries, authorized persons strategic planning services (N = 149) working 30 Turkey participated research. sample group comprises officials selected purposive sampling method. Data were obtained online survey. Frequency analysis, analysis descriptive statistics, tests examine differences, correlation was used data analysis. According findings, been determined efficiency almost at expected level. A strong between structures comprising standards. findings are discussed from theoretical practical point view. Then, various suggestions presented decision-makers future

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ژورنال

عنوان ژورنال: Marketing ì menedžment ìnnovacìj

سال: 2023

ISSN: ['2218-4511', '2227-6718']

DOI: https://doi.org/10.21272/mmi.2023.2-01