Denetişim

Yazarlar: Durdane KÜÇÜKAYCAN

Konular:İktisat

Anahtar Kelimeler:Accountability,Fiscal Transparency,Performance Auditing,Performance-based Budgeting.,Performance Auditing Reports

Özet: The external audit of public administrations in Turkey is carried out by the Court of Accounts. According to the Public Financial Management and Control Law no. 5018, institutional objectives and the terms of their compliance plans and reporting the results of the Grand National Assembly of Turkey "is described as. According to the Law No. 6085, the Court of Accounts audit includes regularity audit and performance audit. In this study, the performance audit performed by the Court of Accounts is examined. The purpose of this study is to examine the performance audit performed by the Court of Accounts in all stages and to evaluate it as a tool of financial transparency and accountability for public administrations. The performance audit performed by the Court of Accounts; although it is important for public administrations as a complementary element of performance based budgeting system, it has been determined that performance accountability contributes to ensuring financial transparency by ignoring performance accountability.

---