Operation and evaluation of audit in public expenditures in terms of Law Numbered 5018

State shapes under a pressure of continuing changes by its structure and operation as well as its quality and functions. Today state adopted a model selected the affecting processes way instead of directly controlling. This selected new model emerged as a result of social, economic and technological developments in the world not the requests of governments and Turkey was affected from this process. New model created important reflections in public financial administration and control as is in many fields.In modern public administration, aim is to be consistent with strategy, policy and targets, to supply and use the resources efficiently, economically and productively and to be capable of giving account and to be transparent. Suitable approach for this aim confronts before us as result oriented administration and pro-active (preventive) audit perception. In this regard, prevention of errors, determining the risk and weaknesses, developing the administration systems, helping for administration and giving value; focusing on system and process oriented audit applications instead of traditional audits are approaches came to the forefront.Great changes were made in reform nature for being suitable for international qualities and for meeting the need in responsibilities with audit and responsible individuals subject to the audit with the Law numbered 5018. Principle for carrying out the financial administration and control under the responsibility of public authorities administration was accepted. It was envisaged that public authorities shall be subject to regularity and performance audits and public officials shall give account for financial transactions that they performed in terms of both compliance and performance. It was tried to be established power and responsibility balance in public expenditure process and it was tried to be created an efficient internal control, internal audit and pre-financial control system before audit application phase, during the audit application and after the application. External audit was left to Court of Auditors expending its scope.Besides all these regulations important vision changes occurred in public authorities and strategic administration activities gained importance. However change in desired level has not been reflected to the application yet.