A qualitative research on internal controlsystem and managerial decision making relations

Today, the internal control sytem is very important for bussinesses wiht its legal and structural dimensions. The COSO model, which hass been developed especially fort he simple control model, benefits the establishment of the internal control system on solid foundations. Businesses that fail in the process of installing an effective internal control system can face many problem. Lack of managerial decision making mechanism in businesses, decrease in efficiency at diffrent levels, increase in diversity possibilies, difficulty in harmonizing legal procedures, ignoring ethical and moral valuesis. Decision making is the activity of choosing the most suitable one among the various alternatives in line with goals and abjectives. İn this context, the decision making requires the organization culture awareness and the task distribution to be done effectively fort he success of the organization, execution, coordination and supervision functions. The internal control system is the basis for benefiting the dominance of the organizational culture and fır carrying out the activities together as a system. In particular, there is close relationship in the interaction between the stages of the managerial decision process, each element of the internal control system compatible wiht COSO. Such tahat the information provided by the internal control system determines the purpose for the managerial decision making process and defines the problem, the development of ethical and moral values within the organization, the importance of the transparency principle, the development of institutional resource planning ıt is thought to contribute to the activation stages of the audit activity and have relationships. This research was examined within the framework of internal control system managerial control. The internal control system is defined, the COSO model ise examined, the management and decision making process are emphasized. Various policies and strategies are handled together with the decisions managed by the şnternal control system in enterprises. The purpose of this study is to examine the relationships betwenn the internal control system and managerial decision making process in enterprises. However, some suggestions have been developed based on the results obtained. In this respect, the research has a unique quality. Case study method, on the of the qualitative research methods, was applied in the research.