Measuring the efficiency of the integrated internal control system and its relationship with organizational culture: Turkuvaz media television case

The aim of the study is to measure the effectiveness of the internal control system (ICS) and to explain whether there is a relationship between it and the organizational culture (OC) through the Turkuvaz Audio-Visual Media example. Additionally, another objective is whether the perceptions towards the effectiveness of the ICS and OC differ according to demographic characteristics. Quantitative research method was used in the study and the audio/visual broadcasting channels of TurkuvazMedia were selected as a case study. Data suitable for 5-point Likert scale were collected by survey technique and the questionnaires were sent to the staff via e-mail. A total of 309 feedbacks were received from the survey applied to managers, mid-levels and employees. SPSS 25.0 was used for data analysis. A wide variety of techniques including descriptive statistics, scale reliability Co.Alpha, Kolmogrov Smirnov test, independent t-test, variance/correlation®ression analyses were applied. It was concluded that the control environment dimension of integrated ICS, has a positive and strong significant relationship with the OC and ICS, and that all culture types are mostly affected by the control environment. it was revealed Turkuvaz Media has an effective ICS within the framework of the COSO and control activities are used effectively. We found that the ICS was associated with the Hierarchy culture at the highest level, the dominant culture in the organization was Hierarchy, and the business had a high level of organizational culture. According to demographic characteristics, female employees' perceptions of OC and ICS are higher than men's, and perceptions of mid-level employees and employees with graduate education are lower than other positions and education levels. Moreover, We hope that the study will raise awareness and contribute to the companies for strengthening their ICSs and building a strong organizational culture.