Problems and solution proposals in the control of municipalities

Today, the fact that the duties and powers, expenditures and revenues of the municipalities, especially metropolitan municipalities, reach enormous proportions and the fact that the budgets of some metropolitan municipalities are more than the budget of many administrative institutions and organizations in some centers, puts forward the effective supervision of municipalities. Because it is known that there are many problems in the supervision of municipalities in practice. Some of these problems are structural and stem from legislation, while others are due to the functionality of organizations. The aim of this study is to determine the effective, efficient, independent and impartial audit of the internal and external audit units authorized to audit municipalities on the basis of legislation and implementation; to identify the problems caused by multi-actor supervision and to develop solutions for these problems. For this purpose, in the first part, the conceptual framework of the audit and the duties and powers of the internal audit units are mentioned. In the second section, the duties and powers of the external audit units and the scope and quality of the audit they have performed are explained. In the third section, the problems of each audit unit arising from the legislation and implementation are mentioned and solutions are proposed.