Internal control system in machine manufacturing companies, setup process and efficiency of internal control system: Implementing in companies producing asphalt machines

One of the most important elements of ensuring economic continuity in the globalizing world is to prevent the financial trafficking in the running process, to provide maximum improvement in processes and to maximize productivity. In order to achieve this, internationally accepted internal control system must be included in the companies as a touchstone in the enterprises. However, to make this happen, companies must first be willing to implement the systems. The plans to be made in the following process can be explained to the employees perspicuously and their support can be provided to ensure the successful progress of the process. This situation brought the necessity of the senior management of the enterprise to have a full knowledge of all departments and activities of the organization. COSO has developed a successful internal control system for the enterprises. COSO internal control model consists of control environment, risk assessment, control activities, information and communication and monitoring components. My work consists of three parts; in the first part to scrutinize carefully of Internal Control System, in the second part, an overview of the manufacturing sector of machinery manufacturing and in the third part, the application in a manufacturing enterprise is given. The main purpose of the COSO model is to help business management to achieve corporate goals.