Evaluation of internal control system applications in turkish banking sector by bank personel

As you know, Every segment of society needs banking sector. Experienced in the banking sector shows us the factors affecting the general population. Because of that the stability and the confidence to ensure is the most important thing. So that safely maintain an effective internal control system to establish the necessity has revealed.The purpose of this study is to find out the Turkish Banking Sector after evaluation by the staff of the bank?s internal control practices, a more effective system of internal control structure by subtracting out the factors affecting the internal control system.The research population, Turkish Banking Sector operating in the Public Fund Deposits Banks, sample the universe in the X Bank in Turkey who work inside the controller with the internal controllers operate outside those selected from among the bank staff constituted.In the light of information obtained from this study, literature review, general information about internal control, internal control system related to the internationally accepted principles, the difference betwen internal audit and internal control and legal regulations on the system of internal control by examining the theoretical framework, the internal control system applications in banking sector, these informations are also shared.In the survey conducted after practice, internal controllers shold be chosen from among experienced bank staff, bank employees in order to create the culture of control is a continuous and reguler training program should be kept subject to the internal controllers of the reports issued by the branch/staff to increase the effectiveness of internal control system, such as the use of performance criteria for reaching conclusions, the results of the internal control system to ensure a more effective structure attaining suggestions in banking sector were made.Key Words: Bank, Monitoring, Control Culture, Internal Controller, Personel of Bank