Audit of the Supreme Audit Institutions: Country Practices and Turkey

Yıl 2020, Cilt: 7 Sayı: 1, 235 - 252, 15.01.2020

İsmail Ciğerci , Ali Balkı

https://doi.org/10.17541/optimum.619502

Öz

Supreme Audit Institutions (SAIs) are the audit institutions in each country that supervise the accounts and assets of public institutions. Audit of public institutions, such as the audit of the work of the SAIs with the accounts and operations need to be audited. In the field of auditing of SAIs; three different methods are followed: peer review, examination by independent audit organizations and audit by another country. Especially in the last decade, the audit of the colleague, which the International Organization of Supreme Audit Institutions (INTOSAI) supports and attaches great importance to comes to the fore. In this study, how to audit the SAIs through good practice examples and in this regard, the case of Turkey is examined; It was concluded that it would be useful to open the Turkish Court of Accounts to the peer review. 

Anahtar Kelimeler

Supreme Audit, Turkish Court of Accounts, Peer Review

Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye

Öz

Sayıştaylar, her ülkede kamu kurumlarının hesaplarını ve mallarını denetleyen yüksek denetim kuruluşlarıdır. Kamu kurumlarının denetimi gibi sayıştayların da hesapları ile yapmış olduğu iş ve işlemlerin denetlenmesi gerekmektedir. Ülke sayıştaylarının denetlenmesi konusunda; meslektaş değerlendirmesi, bağımsız denetim kuruluşları tarafından yapılan inceleme ve diğer bir ülke sayıştayınca yapılan inceleme olmak üzere üç farklı yöntem izlenmektedir. Özellikle son on yıllık dönemde Uluslararası Yüksek Denetim Kurumları Teşkilatının (INTOSAI) da desteklediği ve büyük önem verdiği meslektaş değerlendirmesi ön plana çıkmaktadır. Bu çalışmada,  iyi uygulama örnekleri üzerinden sayıştayların nasıl denetimden geçtiği ve bu anlamda Türkiye örneği incelenmiş olup; Türk Sayıştayının meslektaş değerlendirmesine açılmasının faydalı olacağı sonucuna ulaşılmıştır.

Anahtar Kelimeler

Yüksek Denetim, Türk Sayıştayı, Meslektaş Değerlendirmesi

Kaynakça

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