Performance-based auditing in telecommunication sector

Telecommunication networks are the corner stones carrying societiesto dimension of information source and combine one another in a globalworld that is now becoming smaller.Telecommunication sector with such function closely accomodatesboth risks oriented from salvage costs resulted from fast technologicaldevelopments and functional risks born by high value fixed capitalrequirements.As a developing country Turkey?s efforts to become a full member toEU and to catch information society are continuing .Intensive competitionambience has progressed like all other businesses worldwide andtelecommunication sector as well through initiatives regulation andliberalization efforts.Under these circumstances both the limited resources of the countryand the improvements in operational management necessitate the use ofresources effectively and efficiently. This requires utilization and investmentprocesses of the resources to be measured based on healthy data and to beevaluated and administered and to be directed towards future by means of apowerful audit.In this study, the concept of auditing is analysed in general,performance auditing format is widely explicated and is brougth up with itsdifferent points according to traditional auditing methods.Lastly ,assertions and evaluations are provided as followed by therelated expectations and views at the performance auditing center whichitself is the scope of this study as well as at Turk Telekom who has long beenadmiral ship of the sector.