Agricultural Credit Cooperatives internal control system and internal audit:The research on the effectiveness of internal control system in cooperatives affiliated with Directorate of Regional Union of Malatya

As a result of the financial crisis in the world, it has been observed that internal control structures and internal audit functions of business enterprises are weak. As a result, governments and professional organizations started to develop new corporate structures that address the concept of internal control and risk. For a successful management, the internal control system must be understood correctly, established and implemented in a proper way in line with the business enterprises targets. When we examine the successful businesses, we can see that they make use of internal control systems to solve the problems in the business in the short time. In this study, we will provide basic information about the internal control system and internal audit and conduct a research on the effectiveness of internal control system of 59 cooperatives, carrying on business in affiliation with Directorate of Regional Union of Malatya of Agricultural Credit Cooperatives. Furthermore, we will provide information about the internal audit on Agricultural Credit Cooperatives, put forward suggestions about internal control system and internal audit. Keywords: Internal Control, Internal Audit