The effectiveness of internal control systems in public companies and the effect of organizational culture

This research is on the effectiveness of internal control systems in public companies operating in Turkey and the effect of organizational culture on internal control. For this purpose, a questionnaire method was applied to the employees in publicly traded companies using demographic questions, an internal control scale and an organizational culture scale. The obtained data were analyzed by frequency, percentage, correlation, regression and ANOVA tests. The results suggest that the companies in the financial sector have a higher level of internal control compared to the companies in the real sector. The companies that have more experienced and provide employees with internal control trainings have a higher level of internal control. From the organizational culture perspective, the results also indicate that the companies with bureaucratic culture have a higher level of internal control and, while modernism culture has a positive effect on the internal control level of the companies in the financial sector, competitiveness culture improves the internal control level for the companies in the real sector.