Global market competition is growing day by day. Companies and managers are seeking for a competitive advantage to be ahead of this competition. Most convenient way to obtain this advantage is to decrease costs and create value-added business activities for the companies. In addition, decision-making mechanisms of the companies should be well-developed to manage these processes efficiently. Best way to create a competitive advantage and adding value is the use developing technology and integrating it into business activities and decision-making mechanism. Creating a solid structure and organization for a company starts with well-defined internal controls. Because increasing availability of technology and easiness of communication caused uncertainty in boundaries of regulations.