Internal control system foreseen in article 5018 Public Financial Administration and Control Law ann sample practice

In today?s world where costs are getting higher, an autocontrol system is being developed with the purpose of preventing the errors without even occuring and taking measures so as to eliminate them. The implementers of this system consists of business workers in from all ranks. What?s more, laying down accountable financial tables in conformity with the international standards and ethic rules; ensuring transparency are of utmost importance in terms of developing self-protector sytems for internal control.While internal control system implementations are used in large scale companies, it has also been acknowledged in our public financial structure with Article 5018 Public Financial Administration and Control Law. Due to such reasons as the law is newly-established and the implementers are not proficient enough, it has been expected that this law will have positive effects on Turkish Financial Structure although it is yet to be implemented fully..Setting out from this point, in this study internal control system in general and in the law is examined. As the exemplary case study, a study conducted in the Ministery of Agriculture Rural Affairs Strategy Development Department is taken in order to introduce the functioning of internal control.Key Words: Internal Control, Internal Control System, Internal Control System in Article 5018 Public Financial Administration and Control Law, Pre-Financial Control.