5018 act of impact on fiscal control and customs trade ministry employees on staff research

European Union harmonization process in Turkey applied to examine the financial control system, implemented systems to compare with the European Union member states system, it is aimed to identify the similarities and differences thesis consists of three parts. In the first part of the thesis 5018 Public Financial Management Act's purpose and scope, principles and importance of public resources of the efficient and effective use, in relation to the budget financial plan should be done in public administration, financial management of the tasks and powers and responsibilities, internal control, internal audit and external audit issues are examined. reforms that took place in the financial control system implemented in Turkey are determined. Thesis The second part of Turkey's financial means in terms of the basis for under-standing the adaptation of the EU integration process in the EU digital under fiscal dis-cipline title, procedural and transparency rules, public financial internal control (HPCC) initially established and KMİK models used by EU countries, internal audit, external audit and the units created to protect the financial interests of the EU are examined. Moreover, in order to determine the compliance with EU financial control standards of financial control procedures of the countries that are EU members Germany, France, UK, Spain, Netherlands, Portugal, examined the financial rules of the member countries, such as Denmark also the EU's organizational goals and its relations with Turkey, the EU and Turkey ' the assessment of fiscal discipline similarities and differences have been identified. In addition, the progress report 2014 32 Moroccans (financial control chapter) examining the case, according to financial terms for Turkey's EU criteria are examined. In the third part of the internal control system of the 5018 regulation brought about by the adoption of laws and institutions and the Ministry of Customs and Trade regard-ing the availability (Ankara) which they made a survey. Keywords: 5018 Law on Public Financial Management, Financial Discipline, Finan¬cial Control, Customs and Trade Ministry, the PFMC.