Turkish Court of Accounts Audit: Turkey and Other Countries Comparison of Practice
Chapter from the book:
Gözen,
S.
&
Sağdıç,
E.
N.
(eds.)
2024.
Selected Public Finance Issues in Türkiye.
Synopsis
Audit is one of the most important elements that increase efficiency and effectiveness in the public economy. The most important of the audits carried out is the high audit carried out on behalf of the legislative body. The institutions that carry out this audit are called Supreme Audit Institutions.
In the study, the organization, activities and duties of the Turkish Court of Accounts, which carries out supreme audit activities in Turkey, were discussed and the organizational structures, activities and duties of the Courts of Accounts that are prominent in the international arena (France, Germany, England, the European Union and America) were compared. As a result of these comparisons, various similarities and differences were identified and suggestions were presented.
How to cite this book
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Published
DOI
Categories
Copyright (c) 2024 Abdullah Burhan Bahçe, Ezgi Bahçe, Berna Hızarcı Beşer, Canan Çetil, Ebru Yalçın, İlter Ünlükaplan, Meltem Burcu Durmuş, Güner Tuncer, Hasan Hüseyin Aleçakır, Gülistan Altıok, Hakan Kaçar, Hatice Dayar, Özcan Erdoğan, Serhat Gözen, Ersin Nail Sağdıç, Tuba Gezer; Serhat Gözen, Ersin Nail Sağdıç