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 financi...