Existing audit system in social insurance authority, problems and proposal (speculation) of model for making this audit mechanism efficient.

The external audit of the Social Insurance Authority that aims at ensuring social security of the employees by implementing the social security techniques in Turkey is performed by the Insurance Inspectors, the Inquiry Officers, the audit personnel of the Departments Included in General Budget and the Authorities with Combined Budgets, Independent Accountants & Financial Consultants and Sworn Financial Consultants, and also, the transactions of the Authority are subject to the inspection by the judiciary. The Authority undertakes to render services for protecting the rights and interests of the participants within the framework of the legislation in respect of the social security relationship established between the employee and the employer. And the other parties fulfill the responsibilities imposed to them by the laws, and claim their rights, hence, the relationship between this triple structure requires the audit function. The history of audit in the Authority has progressed simultaneously with the history of the Authority. Subsequent to the position as Insurance Inspector, the position for inquiry officer has been created, but despite it, the contribution of the other audit personnel has been requested for the subject matters related to the legislation of social security as the audit could not be performed at the desired level, and the Independent Accounts & Financial Consultants and Sworn Financial Consultants have been authorized to perform audits at specific subjects. Not only the internal structure of the social insurance authority, but also solution to many problems related to the country economy and business life is subject to the efficiency of the audit mechanism. For this purpose, many issues such as passing laws, and ensuring coordination among different authorities that work in the same field and completing the technological infrastructures have to be reconsidered and evaluated. Key Words 1.Social 2.Insurance 3.Audit 4.Security 5.Efficiency