The effects of the internal control system on crisis management skills in case of disasters in organizations with corporate governance: Example of IBB Fire Department

The main objective of this research is to examine the effects of the effectiveness of internal control system on crisis management skills in the event of a disaster through the Istanbul Metropolitan Municipality (IBB) Fire Department. For the purpose, the questionnaire consisting of personal information form, internal control system scale and crisis management skills was applied to 251 people working in the Anatolian side Fire Department of the IBB fire department in 2020. The data obtained were evaluated in computer environment through SPSS 22.0 Statistics program.As a result of the research, it was determined that the internal control system of the Fire Department of the IBB showed high levels of effectiveness in the event of a disaster and that the institution had a high level of crisis management skills. In the study, it was determined that there are high levels of positive-oriented meaningful relationships between the effectiveness of the internal control system of the fire department and its management skills before, during and after the crisis in the event of a disaster. It was determined that the effectiveness of the internal control system had a positive and high level of impact on the management skills before, during and after the crisis, and that the effectiveness of the internal control system had increased the crisis management skills of the institution. Keywords: Disaster, Internal Control; COSO; Crisis; Crisis Management; Crisis Management Skills