@article{2018,title={RISK REDUCING EFFECTS OF THE INTERNAL CONTROL SYSTEM IN THE BANKS: AN APPLICATION IN THE EASTERN BLACK SEA REGION},abstractNode={The internal control system, which is related to the correct definition and management of risks in terms of its general structure; aims to provide full, reliable and timely financial reporting in compliance with the legal regulations in line with the aims and targets of the institution, to protect the assets of the enterprise, to minimize mistakes and deceit. In this study of questionary, which aimed to determine the risk reduction effects of the internal control system, in the 170 results obtained at the significance level of p <0,05; 50 high-level relationships, 97 moderate-intensity relationships, and 23 low-intensity relationships. In the context of expressions that demonstrate the risk-reducing effects of the internal control system, the points to be given importance in the banks are mentioned.},author={Ali ANTEPLİ-- Mefkure DURNA},year={2018},journal={The Journal of Academic Social Science}}