Audit: Turkey and other country comparison of applications

The importance of the goverment, which is one of the most important management tools of governments, has increased dramatically with the globalising world and the concepts of audit within the framework of accountability have become prominent. The most important of these concepts is the concept of supreme audit. Institutions that carry out this audit are called Supreme Audit Institutions. (SAI). In this thesis, activities and duties of the Court of Accounts, which carries out the Supreme Audit activities in our country, were discussed. In addition, our country's Court of Accounts was compared with SAIs of other countries and pros and cons of this comparison were analysed. In the first part of our study, in general sense, auditing and the concepts related to auditing were discussed theoretically and the concept of supreme audit were included.In the second part, activities and duties of the SAIs that are belong to the leading countries in the international stage were examined. In the third and last part, the Court of Accounts, which is the supreme audit body of our country, was discussed in all its aspects and compared with the SAIs of other countries. With the results we deducted from these comparisons, several differences were determined and diverse solutions have been offered for unfavourable ones. Keywords: Budget, SAI, Supreme Audit Institutions, Supreme Audit