Internal control system in public institutions and its effect on strategic management: Field research in istanbul district municipalities

Today, in parallel with the changing and continuously developing World order poeople's expectations for private and public spaces are increasing and varying. According to changing need of society, also the management approach should change in harmony. In recent years, the need for reform in Public administation has been en indispensable phenomenon in the developing and changing worl for developed countries. As a result of these changing studies in Turkey, within Nr. 5018 Public Financial Management and Control Law and contemporary management; regulations have been made in some categories. These are participation, accountability, transparency, economy, efficiency, effectiveness, strategic management and strategic planning as required by this management model, performance management, internal control. In the new Public administration based on these elements, it has become even more important to establish the internal control system, which is a critical function in achieving success ande the need for strategic management in Public institutions. With the correct construction and systematic functioning of the internal control system, risks will be determined in advance and necessary measures will be taken, and negativities such as cheating and corruption will be minimized. Besides, a successful management system will be established as a result of the effective execution of the system and updating it according to the corporate targets when necessary. This study aims to determine the effect of the internal control system on strategic management in municipalities which are local management unit. Therefore, the historical development, importance, purpose, international models, internal control standards, the creating internal control system, which is a function of the management, and its effect on the strategic management are have studied. In this context, the strategic management understanding and internal control system of Istanbul district municipalities were examined and all processes were evaluated within the framework of the relevant legislative provisions. Key Words: Public Administration, Internal Control, Strategic Management