The control activities from the elements of internal control system: An application at Afyonkarahisar

This study was aimed to verify the attitudes for control activities which was the element of internal control system at companies in Afyonkarahisar province. Survey data obtained from 40 companies determined and declared by Afyonkarahisar chamber of commerce found in organized industrial zone by means of questionnaire method. Survey outcomes indicated that corporates better than limited companies, big companies better than SMEs and food sector better than marble sector in terms of the application of control activities. In addition, the evaluation was made about whether control activities provided by fundamental politics and procedures within certain ordinance in companies or not. Also the survey was investigated that notable differences between the companies have politics and procedures and those have not politics and procedures was found or not in terms of application of control activities. Survey data was indicated that the companies have not fundamental politics and procedures didn?t apply all part of the control activities while the companies have got fundamental politics and procedures applied only some kind of control activities. As a consequence, this study indicates that there is no notably differences between the companies whether have fundamental politics or procedures or not in terms of application of control activities.Key Words: Internal control system, Element of internal control system, Control activities.