@article{2015,title={INTERNAL CONTROL SYSTEM and the RELATIONSHIP BETWEEN the CONCEPT of CORPORATE GOVERNANCE},abstractNode={An effective internal control system of the senior management and board position with regard to the control system, employee honesty and ethical values, as required to fulfill the duties of the internal audit unit and is based on similar reasons. Management for a successful corporate management approach to corporate governance is very important. Also to be included in the parties' adherence to ethical business standards, issues such as the duties and responsibilities to fulfill in an appropriate manner is necessary to achieve the efficiency of corporate governance. The survey was conducted in the company for this purpose. The resulting values were calculated and descriptive statistical data related to the internal control system with Spearman correlation test to measure the relationship between corporate governance is made. As a result of the internal control systems of statistical work in corporate governance it has been identified a strong positive correlation. The existence of an e},author={Uğur YILMAZ},year={2015},journal={The Journal of Academic Social Science}}