Information technology has become an indispensable bearer of accounting information, particularly in the worldwide information community, by playing an important role in the supply of new information. In addition, it helps business managers to perform internal control and risk management transactions effectively and efficiently. Information technology is also used in the evaluation of information technology-based control mechanisms. In this context, the aim of the study is to reveal the effect of the information technology governance framework on the internal control system. If the COBIT system is applied to the control environment component; It has been determined that managers can integrate their operational processes and overcome some of the limitations of the internal control system. As a result, information technologies; It is thought that it will help managers and auditors evaluate the technology-oriented internal control system and increase the awareness and importance of the use of information technology tools in the field of internal control.