The effect of system of internal control on the budget control mechanism: a research on public institutions, a case study of ministry of finance and its provincial offices

With the process of change that happened in the financial management and budget fields as No. 5018 Public Finance Management and Control Law came into effect, concepts such as efficient, economic, effective, performance based budgeting; strategic plan; strategic planning; accountability; internal control; financial transparency were introduced. Public Finance Management includes resource management in public institutions and processes related to their operations. By these processes, defining method and applications for realizing revenues and expenditures prescribed in the law, creating control and audit mechanisms, using resources efficiently and effectively due to these measures without malicious intent, waste and error are aimed for. In this thesis, as one of the novel practices and regulations that were implemented in public finance management with No. 5018 Public Finance Management and Control Law to be in accordance with international standards and European Union practice, the issues of which activities are related to internal control and what has been accomplished with respect to internal control as prescribed by the legal framework in the Ministry of Finance and its provincial offices have been examined and what needs to be done and the effect of system of internal control on budget control were tried to be explained. Keywords: 5018 Public Finance Management and Control Law, İnternal Control, Budget.