Audit reform in the social security system in Turkey

The Social Security Institution in Türkiye was established by Law No. 5502, published in the Official Gazette in 2006, and came into force in 2008. The Social Security Institution (SGK) was founded under the same roof when the Social Security Institution (SSK), the Pension Fund Institution, and the Social Security Institution for Craftsmen and Other Self-Employed Persons (BAĞ-KUR) were abolished. The meaning of the terms social security and social insurance and the emergence, development and change of these terms in Türkiye and the world are emphasized. The historical development of the reforms of the social security audit and inspection systems in the before-republic and post-republic periods is examined. The changes in the names of the mentioned institutions in different periods are explained. Finally, the problems encountered by the Social Security Institution and its audit system, the proposed solutions and improvements that are the subject of thesis, previous reforms, as well as Development Plans, Specialization Commission Reports, Action Plans, Institution Activity Reports, Institution Administrative Board Reports and such sources that allow objective evaluation of researchs, were examined and evaluated together with the findings of these institutions and organizations in the formulation of reform recommendations.