Evaluation of the internal control system in municipalities according to the Law 5018

Nowadays, Internal Control and its applications constitute their own standarts at the a global scale, and it came into force by the 5018.th low of the Financial public Administration and Control Law of Turkish Public Administiraiton. By the means of this law, Turkish puclic foundation's are provided to use more efficient and more economic of their resources. In my thesesis work; I prepared Internal Control system and related laws about Municipilty which is the part of puclic foundations. Moreover to that; detailed informations had given about the both inside and outside of the self-contol system. During the all of this study; Financial Ministery's data and guides are examined in order to understand the reached point of the self control system and compability between local Municipilaties and Ministery. Also some Municipilty's compliance and action plans are revised and the role of the Court of Auditors about Internal Control is examined. Moreover to that, accordance to the integration action plan guides, some informations given about their phases and at the point of that some centralization interation problems are mentioned. Turkish public administration system of internal control to be define correctly and must be well-orginised throught the complement of each other. In the light of this data; about the internal control, , what can we done prospectively in Turkey by taking out the norms of European Uninon and, solutions were introduced. Keywords :İnternal Control, Internal Check, Frontal Financial Control, Operation Plan of Accounting Control