INVESTIGATION OF EFFICIENCY OF INTERNAL CONTROL SYSTEM IN DAIRY PRODUCTION OPERATIONS: A COMPARISON OF MILK PRODUCTION BUSINESS IN TURKEY AND BRAZIL


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ÖZÇETİN N. , UZAY Ş.

JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, vol.5, no.2, pp.245-266, 2018 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 5 Issue: 2
  • Publication Date: 2018
  • Doi Number: 10.30798/makuiibf.376067
  • Title of Journal : JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
  • Page Numbers: pp.245-266

Abstract

The food industry has always maintained its importance because of the rapid growth of the world's population and the high value of nutrients for human life. Liberalization of exports of dairy products to EU countries and efforts to encourage milk consumption in our country have made milk and milk products businesses important. The aim of the study is to determine whether the internal control systems of dairy products enterprises, which operate in Turkey and had ISO 1000 in 2014, are in line with COSO (1992) internal control model. Another objective of the study is to compare the results achieved in the study with the Brazilian dairy industry results. Descriptive statistical method was used in the study. The sample of the research; Between 2014 and 2016, ISO 1000 is milk and milk products enterprises. The data were collected by conducting questionnaires to top managers of the dairy business, such as manager, accounting manager, internal auditor, finance manager, human resources manager. At the end of the study; milk production operations managers fail to fulfill their responsibilities related to internal control and violate the code of conduct. Besides, the managers give much importance to ethical principles.