The Role of Count of Account in Public Auditing: Turkey Example | Chapter 13 | Emerging Issues and Development in Economics and Trade Vol. 3
Court of Accounts are an integral part
of the institutional structure in democratic societies. The duties and
structures of them, which are indispensable organs of parliamentary democracy,
vary according to the legal tradition, culture, regional relations, political
systems, historical development and language of countries. In democratic
countries, the Court of Accounts, which are independent supervisory bodies, are
responsible for the budgetary oversight. Court of Accounts generally have
played an important role in controlling how public revenues are spent and the
functioning of the financial system.
Court of Accounts are the higher audit institutions responsible for the
supervision of public expenditures at the national level. They ensure the
effective use of public resources and the formation of a strong public
financial management structure through the audits they perform. In addition,
they ensure the creation of a more transparent and accountable structure in
public financial management through the publication of independent reports.
The basis of today's representative democracies lies in the struggle of the
representatives of the people against the executive authorities in order to
have a voice and decision in determining the public revenues and expenditures.
The Court of Accounts are specialized institutions that arise from the
emergence of parliaments and acquiring the right to budget, as well as the need
to audit resources allocated to the executive on behalf of the parliament by
budget laws. Moving from Turkey on this issue, examination of the
characteristics and mode of operation of Court of Account audits in Turkey
together with the presidential system in recent years is the main objective of
this study. In this study, various recommendations and assessments about the Court
of Account and its audit are presented by considering the differences between
the legislation and the implementation of its audit.
Author(s) Details
E. Seda Koç
Department of Child
Development, Vocational School of Health Sciences, Namık Kemal University,
Turkey.
Prof Dr. Abdulkadir Işık
Department of Finance,
Faculty of Economics and Administrative Sciences, Trakya University, Turkey.
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