MUHASEBE HILELERI ILE MÜCADELEDE KONTROL ÖZ DEGERLENDIRMENIN ROLÜ VE ISO 500 ISLETMELERINDE BIR UYGULAMA /THE ROLE OF CONTROL SELF ASSESSMENT WITH FIGHTING ACCOUNTING FRAUDS AND AN APPLICATION

In accordance to requirements of globalized economic life by the effective use of business resources, need of add value to the business with the contribute to realize business's purposes lead up the actual internal control practices. Activated by several mechanisms of internal control that provide both of accuracy and transparency of financial statements and effective implementation of management decisions, increases the role of internal control evolution more. For create and evaluate an effective internal control mechanism, methodology of "Control Self assessment" is used. The aim of this study is to identify the implementation status of this technique which provide important benefits to business at critical points, in Turkey's leading firms and research the role of this technique with fighting of accounting frauds. Fort this aim, the questionnaire was administired the businesses which located in ISO 500. Consequently more than half of businesses apply this technique and utilize its benefits.