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This study examines the effects of the effectiveness of the internal control system (ICS) on crisis management skills (before, during, and after the crisis) in the event of a disaster through the Istanbul Metropolitan Municipality (IMM) Fire Service Department.   Methodologically, a comprehensive survey questionnaire was used to collect data from 251 workers of the IMM fire service department located on the Anatolian side of Istanbul. Statistic Package for Social Sciences (SPSS) version 22 used to analyze data by running among other reliability tests, T-Test, ANOVA, and Regression analysis.  The results of the study indicated that ICS of the Fire Service Department of IMM showed high levels of effectiveness in the event of a disaster and that the institution has a high level of crisis management skills. In addition, the study found that a high positive relationship existed between ICS and Crisis Management Skills of the IMM fire service department before, during, and after the crisis in the event of a disaster. Finally, the study revealed that, ICS has a positive and high impact on IMM crisis management skills before, during, and after the crisis, and that the effectiveness of ICS had increased the crisis management skills of the institution.

This paper aims to evaluate the effectiveness of Ghanaian listed banks using COSO’s IC framework. Only Control environment, Risk assessment, and Monitoring activities components of the framework considered for this study. Methodologically, out of the 60 questionnaires, surveys distributed to the banks 37 copies received representing a 61.7% response rate. Statistic Package for Social Sciences (SPSS) v25 used to analyze data by running among other reliability tests, tests of normality, and descriptive statistics. The results of means and standard deviations gained ascertained that; strong controls existed in the control environment, risk assessment, and monitoring activities of internal control of the Ghanaian listed banks. A risk assessment had a low average mean compared to the control environment and monitoring activities. Because banks operate under higher risk than any other financial institution, we propose that Ghanaian listed banks should increase investment in risk assessment.