The audit of defence expenditures in Turkey

The basic aim of being a state is to satisfy the needs of citizens. The necessity of defence and security is amongst the main needs. It is the purpose of defence expenditures to provide proper defence facilities to fulfill these needs. The audit of defence expenditures which constitutes an important part of national income is a contention topic.The necessity of audit of defence expenditures as in harmony with previously determined rule sand principles is an important issue. In the first part; defence services as a public domain and defend policies, in the second part; defence expenditures in Turkey and in the World, and in the third part; how the defence expenditures are audit and why it is necessary to have an active and clear audit system and how a audit of defence system must be are all the topics to be examined in this study. Keywords: Defence Expenditures, Military Expenditures, Defence Services, The audit of defence expenditures.