Risk based on financial internal control system and proposal for a model

All Business runs across numerous risks during reaching their goals. Rising a number of companies day by day, alterations in the structure of company, fast improving technology are some of risks for business. Risks that threaten existence of company must be wiped out or shorten. The subject of this study that financial internal control system makes these risks for business be administered effectively so provides for business reasonable assurance. The purpose of this study is to use resources in business effectively and efficiently, to be reliable financial report and create financial internal control system that provides move accordance with the regulations. In this study financial internal control system that is important part of the internal control system was given firstly. Financial internal control system was adapted by associating with risk and COSO that is used in assessment of financial internal control system and process assessment method was examined. In application part of the study; a questionnaire was prepared thanks to process assessment model that used in valuation of financial internal control system and through the method that meeting with a company face to face questionnaire questions were answered. At the end of the study through information that is obtained from being measured financial internal control system with related busines was put aside a model proposal. Key words: internal control system, financial internal control system, process assessment model, COSO model, risk management, corporate governance.