Internal control and corporate risk management within the scope of strategic management: Review of water and sewerage administrations

With the developing and changing world order, the citizens expectation for public sphere has changed and the diversity has started to show. On the one hand, it is aimed at efficient, economical use of resources and also needs to provide high quality services. The traditional management approach has been replaced by strategic management and internal control and risk implementation. Considering the need for a transparent and accountable citizen-centered management structure that focuses on quality, modern service that makes life easier, the Law No. 6360 has been designed. By law, provincial central municipalities have been transformed into metropolitan municipalities and the units carrying out water channel services within the organizational structure of these provincial municipalities have been organized as affiliates of metropolitan municipalities. The organizational structure of the water and Sewerage Administration, which has a separate budget and a public legal entity, needs to be completed as soon as possible, and the continuation of public services and increasing the effectiveness of these related administrations will be ensured with the importance given to strategic management and internal control mechanisms. In this context, the study has two major objectives. First of all, the idea that strategic management will function as a result of the design of risk management with an effective internal control system during the strategic planning process will be discussed. Water and sewerage administrations established by law no.6360 are examined to the administrations on the way of institutionalization of this idea. the contribution to be made and the recommendations of the model will be made in this direction. Secondly, the problems encountered in the process of integrating the internal control system with the strategic structure will be evaluated by examining the strategic management elements in the water and sewerage administrations established before and after the said law.