Role of Court accounts in terms of efficiency of performance audit in public sector

After the World War II, audition approaches has developed in parallel with developments on social, political , economical conditions and advances in public administration. As a result of these developments , the audition predictions started to be differentiated. The classical audition, regularity audition has failed to meet such these predictions. By this reason, a new audition style has emerged. This audition approach of which called as ?Performance Auditing? facilitated not only examining the convenience of public expenditures to legislation, but also investigating the efficiency, productivity and prudence of these public expenditures.The aim of this study is to observe and evaluate if existing conditions in Turkey are sufficient enough to apply performance audition in terms of Court Accounts. In addition, we also aim to evaluate the performance audition applications of Court of Accounts and make some proposals. In this context, in first chapter we tried to present a theoretical and conceptual framework about audition and we also discussed basic regulations about Turkish Financial Audition and Administration. In second chapter, we investigated public sector performance administration and audition concepts. Furthermore, in third chapter we firstly introduced the basic points of Turkish Court of Accounts, then we discussed the needed conditions to apply performance audition efficiently. Finally, we tried to analyse applications of public sector performance auditing critically. In last chapter, we tried to evaluate the efficiency of performance audition applications in context of legislation of Court of Accounts?s performance auditing. According to our findings, Court of Accounts has made a progress in applying this new audition approach but there are some internal and external constraints on efficiency of performance audition. It is obvious that performance auditings will be performed more efficiently by eliminating these constraints.