A RESEARCH ON THE EVALUATION OF THE INTERACTION BETWEEN QUALITY MANAGEMENT SYSTEMS AND INTERNAL CONTROL SYSTEM
KALİTE YÖNETİM SİSTEMLERİ İLE İÇ KONTROL SİSTEMİ ARASINDAKİ ETKİLEŞİMİN DEĞERLENDİRİLMESİ ÜZERİNE BİR ARAŞTIRMA

Author : Murat KARA -- Hakan ERKUŞ
Number of pages : 176-194

Abstract

With this study, the efficiency of the businesses having and without quality management system in internal control was investigated and a survey study was carried out for this purpose. The questionnaire was applied to 275 businesses in Malatya and Van. The answers to the questionnaires were evaluated by using SPSS package program. The interaction between the five components of the internal control and the non-owner businesses with the quality management system certificate and the businesses having the quality management system certificate have been determined to have more effective internal control systems than the businesses that do not have a quality management system certificate.

Keywords

Internal Control, Quality, Quality Management System, ISO (International Organization for Standardiz

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