@article{2017,title={Enhancing The Effectiveness Of Internal Control Systems In Businesses: An Applicatıon On A Business In Marble Sector},abstractNode={Due to the expansion of business volumes, increasing business processes and complexity, the ability of the management to directly control these activities and processes is weakened. From the perspective of management, this negativity can only be eliminated by establishing a strong internal control system and ensuring efficiency. All policies and practices for the protection of assets, prevention of corruption, ensuring the correctness of records and carrying out activities effectively in an enterprise, constitute the internal control system of that business. It is the responsibility of the company's management to establish and ensure the effectiveness of the internal control system. The aim of this study is to examine the components of internal control and to emphasize the importance of ensuring the internal control system in terms of businesses. In the research section of the study, the internal control structure in a marble business is examined and suggestions were provided to determine the strengths and weaknesses of the system and to increase its effectiveness. The research is a case study and data were gathered through observations, documentation and interviews with the personnel in the selected business. It should be taken into account that the results obtained and the recommendations presented are limited to the examined business.},author={Emine ŞAŞMAZ-& Yavuz ÇİFTÇİ},year={2017},journal={Journal of Academic Value Studies (JAVStudies)}}