mustafa seker

Internal control, which plays a proactive and integral role in organizations' adaptation to changes and alterations that they face, is a dynamic structure that is developed as a result of strategic plans and analyses which contributes greatly to the realizing of organizational strategies. Strategic analysis has two aspects. First one is the aspect that displays the internal characteristics of organization and the second is related to its external environment. Information and communication have vital importance because of being both one of the internal characteristics of organization and one of the compounds of internal control. In the application stage of the research, a face-to-face survey was applied to 373 people selected by simple random sampling, who work at state schools of primary and secondary education in province of Nigde, in Turkey. Hypotheses that were formulated according to research model were analyzed by appropriate statistical methods. Consequently, perceived communication skills of managers are effective on internal control information and communication and there are statistical relationship and significant differences between them.