TY  - JOUR
TT  - Efficiency Of Internal Control System On Corporate Governance:An Application On Municipal Controlled Firms
AU  - Usul, Hayrettin
AU  - Titiz, İsmet
AU  - A.ateş, Burcu
PY  - 2011
DA  - January
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 48
EP  - 54
IS  - 49
KW  - Kurumsal yönetim
KW  - seffaflık
KW  - esitlik
KW  - hesap verebilirlilik
KW  - iç kontrol sistemi
N2  - Corporate governance is a concept that is based an transparency, equality, accountability and responsibility. Corporate governance can not work without any of these principles. Existence strictly depend on internal auditing system. An effective internal auditing system controls internal activities and provides transparency. In other words, while an internal auditing system provide reliability of information, at the same time it motivates employee and identifies potential risks, to determine possible actions it prevent those risk. In this paper corporate governance understanding of municipal controlled firms in Marmara region hes been investigated. The findings of the research suggest that the concept of corporate governance in not established in municipal controlled firms in that region. Teherefore, lack of good understanding of corporate governance could make it difficult to apply basic principles of this concept in those companies
UR  - https://dergipark.org.tr/tr/pub/mufad/issue//396827
L1  - https://dergipark.org.tr/tr/download/article-file/427977
ER  -