The Role of Internal Control on Effective Management of Public Administrations

Public management has improved new managerial tools to adapt to environmental conditions and managing change. Contemporary internal control has gained importance with New Public Management approach defined as implementation of private sector management principles to public sector. The role of internal control on effective management of public administration is analyzed in the context of performing management functions, internal control-internal audit management relationship and risk based non-financial control activities. As a result, internal control is interacting with managerial processes. While internal control system is formed by managerial decisions; the continuous improvement of management processes are provided by feedback obtained from internal control applications.