The interaction between corporate culture and internal control and an aplication including unit managers of Anadolu University

It is noticed that malfunctions in the transmission of information and documents, as well as mistakes and cheats arising from the employees, are the most important reason of the crises experienced in corporations nowadays. Therefore, acts and regulations related with corporations come to include internal control in broad sense. Human factor in corporation may bring about malfunctions in applications of internal control procedures which are designed successfully. On the other hand, internal control being effective and productive can be provided by proper behaviour of employees. The most significant reason making human display distinct behaviour and attitudes is his/her own culture and the corporate culture of the corporation he/she works in. Our study aims at preparing a framework demonstrating the existence of the mutual interaction between corporate culture and internal control. Accordingly,in our work, a questionaire study, which is intended towards unit managers of Anadolu University, is made. Frequency analysis, correlation analysis and One-Way ANOVA analysis are used in the analysis of datas.