Evaluation of interaction between quality management systems and internal control system applications and a research

In today's competitive conditions, businesses that want to gain superiority in local and international markets are also a subject that needs to be emphasized. The quality management system helps businesses increase market share or reduce costs, manage risk more effectively, or increase customer satisfaction. The quality management system ensures that every selected field of view has the necessary framework for monitoring and enhancing performance. The philosophy of quality management is to please the beneficiaries of service. Consumer satisfaction in quality management is aimed, but participation in the business processes of the employees in the lowest level from the top management in an enterprise is essential. Today, due to increased competition, businesses have increased their need for reliable and accurate financial information to restructure, organizationally renew, protect their assets, strengthen their capital structures and eliminate possible potential errors. With an intrinsic internal control, businesses continue to operate in competitive pressures and market conditions. Thus, businesses will be aware of their strengths and weaknesses and take precautions against possible risks and threats. With this study, it was investigated how effective the firms with and without quality management system documentation are in internal control and for this purpose, a questionnaire form was conducted. The questionnaire survey was applied to 275 enterprises in Malatya and Van province and the data to be used in the study were obtained. The interactions between the five components of internal control and non-owner firms with documented analyzes and quality management system documentation were examined. Key Words: Internal Control, Quality, Quality Management System, ISO (International Organization for Standardization), Total Quality Management.