Denetişim

Yazarlar: Ahmet KEBELİ

Konular:İktisat

Anahtar Kelimeler:Audit,İnternal Auditing,Public İnternal Auditor,Perfomance Auditing,Performance Management

Özet: Expressing reflection of the changing management approach in the auditing "value-added audit" approach in Turkey, primarily in the process of choice in public administration of the starting internal auditing system to be adopted in the private sector, according to an important function of changes in the world of executive not the performance auditing, but emerged as a kind of traditional auditing and the need for improvement in the risk-oriented axis has been effective and performance auditing has started to be implemented as one of the five main audit methods in the public internal auditing system structured by the Public Financial Management and Control Law No. 5018. However, performance auditing, whose first practices in Turkish public administration started with the audits of the Turkish Court of Accounts, has not gained enough priority in public internal auditing practices, which have started since 2007 and have taken significant distances compared to other internal auditing methods. In this study, to understand / explain the situation in the context of growing importance of performance auditing in the world to go public internal auditing system in place in Turkey, development, implementation / non- implementation conditions etc. issues are addressed through different studies and resources, and in particular the results of the “the research of public internal auditors' perspective on performance auditing” conducted in 2012 by public internal auditors.

---