A STUDY ON THE INTERNAL CONTROL SYSTEM APPLIED TO THE EXPORTS OPERATIONS PROCESS OF EXPORTING CORPORATIONS

Abstract

Author(s): Serkan AKIN? ?├╝kran G├ťNG├ľR TAN├ç

It is crucial that exports, being a pivotal element in the development of a country, is done correctly and efficiently, therefore minimizing the amount of problems exporting enterprises can have ensures efficient business continuity. In literature review it is observed that research on the internal control process (as part of the business continuity process) of exporting enterprises is limited and/or lacking, and we felt more research was needed in this area. The aim of our research was to evaluate potential problems that might arise during export operations within the control process framework and inform the relevant parties about the shortcomings and weaknesses of the control system. The study was conducted qualitatively by interviewing the actors involved in the exporting operations. The study resulted in several conclusions. For efficient operations correct human resource policies need to be applied. To prevent errors and fraud necessary adaptations to the control system need to be made. Risk assessment process related to the operations need to be implemented or improved. This amounts to a more efficient corporate structure. Various suggestions and recommendations have been made to the exporting enterprises involved in the study based on the aforementioned finding

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