As a matter of continuity principle, busines- ses have an aim from the moment of establish- ment, which is to continue their activities eter- nally. Businesses can be faced with various risksin every detail of ongoing activities. One of thementioned risks is fraud risk whose importan- ce for businesses is understood more in the lastquarter century. The concept of fraud is not onlyfinancial for businesses but also it causes ethicalvalues be injured and be disappeared in places. It is necessary to sufficiently focus on the factof fraud truth which can be faced with at any timein the process of operating activities. Being abso- lute of the existance of fraud activities at issue le- ads businesses to be in search of eliminating thisrisk if possible or at least hedging issue.At this point, the possibility of preventing /being able to prevent fraud auditing of internalcontrol structure has been started to be empha- sized. In our study, we also try to examine speci- fically the relationship between employee fraudand internal control. COSO internal control structure which hasbeen accepted throughout the world with an in- tegrated structure has the characteristics of beingan important precaution model in preventing fra- ud. The internal control structure with its uniquecomponents (Control environment, Risk assess- ment, Control activities, Information and Commu- nication, Trace/Track activities) has emerged as amulti-dimensional structure which does not conf- lict with existing legislation, reliability of financialreports and information presented by businessand effectiveness and efficiency of business operations. With its components, the internal controlstructure starting with the provision of controlenvironment and ending with follow-up activiti- es has the characteristics of a directed towardsstructure which provides fraud auditing and pre- vents in specific circumstances.