Investigation of internal control systems of organized industrial-manufacturing enterprises in the tra1 region within the framework of the coso model

The developing and changing world increases the number of transactions in businesses and complexity prevails in businesses. Recent accounting scandals and irregularities have also created an unsafe environment in businesses. In this environment, it is difficult for business management to reach accurate and reliable information. These negative situations have increased the need for an internal control system in businesses. Internal control ensures that assets are protected, operations are effective and efficient, compliance with legal regulations and business policies, prevention of fraud and error, and timely access to accurate and reliable information. The aim of this study is to examine the internal control systems of the organized industry-manufacturing enterprises in the TRA1 region within the framework of the COSO. For this purpose, a questionnaire was applied to the organized industrial manufacturing enterprises of the TRA1 Region to obtain data. At the time of application of the questionnaire, there are 157 manufacturing enterprises operating in the organized industrial zone of the TRA1 region. Feedback was received from 121 of the enterprises. The return rate is 77%. In the questionnaire applied, it has been revealed whether there is a significant difference between the five internal control components and the duration of the operation, the number of personnel, the legal structure, the sector and the province. As a result of the research, no significant difference was found between the duration of the activity, the number of personnel, the legal structure, the sector and its components. A significant difference was found only between the province and the components.