Denetişim

Yazarlar: Şerif OLGUN ÖZEN

Konular:İktisat

Anahtar Kelimeler:Decision Making Processes,İmpact Assessment,Audit,European Union

Özet: Politicians and managers are anticipated to comply with the decision-making processes for strong decisions and accountability and organization goals. Politicians or decision-makers generally do not feel compelled to give account for their decisions. An audit also focuses on the implementations rather than examining the conclusion, effects or cost of true or false decisions. The auditors have a key role in facilitating decision-makers and politicians accountable. This article tries to show the importance of audits in the decision-making process before the implementation process of the decision. The importance of an effective decision-making process will be emphasized; the attention of audit professionals and decision-makers will be drawn on the importance of supervision of decision-making processes. European Union’s (EU) decision-making process and Turkey’s decision-making process are analyzed and compared. First, the definition and introduction of theoretical models of decision-making are clarified. Following this, the EU decision-making process is discussed. Decision-making processes in Turkey are explained and how the decision-making process work is examined. Finally, audit methodology and audit aspects of the decision-making process in the EU and Turkey are overviewed. A comparison is made between the EU decision-making models and Turkey’s actual practices.

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