TY  - JOUR
TT  - Abstract (Evaluation of Control Environment: A Case Study in a Public Administration)
AU  - Güner, M. Fatih
PY  - 2010
DA  - April
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 189
EP  - 198
IS  - 46
KW  - İç kontrol
KW  - kontrol ortamı
KW  - kontrol ortamının analizi.
N2  - (Evaluation of Control Environment: A Case Study in a Public Administration)  Internal control process, as a management function, helps improvement of managerial competencies of an organization. Control environment shaped by history, culture and business style of an organization, influences directly the successful execution of internal control process. This article aims to improve a COSO based method can be used in control environment analysis. In this context, control environment regarded as a compound of ethic applications, strategic management, human resource management, process management, organizational performance management, informatics applications and organizational structure. Control environment of a public administration is analyzed, using case study method, with a set of criteria developed under the seven titles.
UR  - https://dergipark.org.tr/tr/pub/mufad/issue//395952
L1  - https://dergipark.org.tr/tr/download/article-file/426784
ER  -