Internal control structure expresses a multi-directional understanding and practice that includes all management processes of business organizations. In comparison with conventional management processes, the internal control structure, which has varied dimensions and principles, because of that feature of it, emerges as a model the importance and usage of which are ever-increasing. The main reason why the internal control structure is accepted so much is that the needs of business organizations, which are ever-increasing and diversified, could only be supplied with that much comprehensive and scientific management mentality. The internal control structure firstly emerged as study result of a commission, which was founded in 1990's. However, it has been subjected to updates until these days. One of the main indicators of the needs of business organizations is diversifying and becoming distinct day by day are those updates. COSO internal control structure comprises of five different components. Those components are; control environment, risk appraisal, control activities, information and communication, monitoring/observation. There is thought to constitute an active and productive internal control structure through in question components. Consequently there would be carried out primary objectives such as; conservation of business assets, confidential reporting and accordance to legislations. There is profoundly tried to explain the issues such as the primary objective, functioning, components, etc. of the internal control structure in the study.