As an audit institution the General of Audit Committee (1938-1950)

The Public Supervisory Council was established with law no 3460 in 1938 to audit establishments as State Economic Enterprises in the administrative, financial and technical aspects. Because of increased income and expences, parliaments have been inadequate in controlling public expenditures. These developments have accelerated the establishment of organizations that manage revenue and spending. The General Audit Committie, which is the Supreme Supervisory Board, has helped to prevent mistakes in the activities and works of public institutions and organizations, the process and result of the services according to the legislation, predetermined goals and targets, performance criteria and quality standarts; It carried out its activities by impartially analyzing, comparing and measuring, evaluating based on evidence, reporting the results obtained and presenting them to the authorities. Thus, thanks to audit, the public had information about where and how resources were used. It has been impossible to express the historical development of Supreme Audit Board by separating from the establishment and development of State Economis Enterprises and the need for these institutions. Therefore, in the introduction part of our study, the comprehensive definition of auditing has been discussed and the emergence of auditing in the historical process has been mentioned. In the first part, the establishment of The Public Supervisory Council and historical development have been discussed. Then in the second part, the information which is about State Economic Enterprises being within The Public Supervisory Council's inspection in 1938 is given. In the third and last part, the activities of the institutions that have been subject to the supervision of the Supervisory Council have been checked and then discussed. In the conclusion and suggestions part, the importance of audit and what needs to be done for its effective implementation have been mentioned. The completed thesis has been handled in the context of the institutiononal history.