A research on evaluation of internal control system in SMES in

While businesses are growing physically, their activities are increasing day by day and this situation is reflected in financial transactions at the same rate. The management of businesses have tried to protect the assets they have in the face of this development, if there are errors, to their occurrence, correction and prevention, and to ensure compliance with laws and regulations. In addition, the enterprises have attempted to establish a set of methods to ensure the effectiveness and efficiency of activities and transactions aimed at achieving their objectives and to establish the reliability of the financial statements. These methods are explained with the concept of internal control. Due to the intense interaction of enterprises in the world, all small and large enterprises have entered into structures for the formation of an internal control environment. In line with these needs, internal control components published by COSO "Committee of Sponsor Organizations, which are the most accepted in the world, have been prepared as guidelines for how to establish internal control structure both in SME and international enterprises. In this research, the internal control system of SMEs operating in Burdur was evaluated within the framework of COSO standards. For this purpose, a questionnaire consisting of demographic questions and internal control scale was applied to SMEs and the data were analyzed in SPSS analysis program. As a result of the analyzes, it has been revealed to what extent the internal control system of SME enterprises is applied, control environment, risk assessment, control activities, information and communication, monitoring levels, which are the components of the internal control system, vary according to the type of business, field of activity and number of personnel.Suggestions were made regarding the results of the research.