Performance auditing in the public sector and implementing in Turkey

Recently, there has been a qualitative and quantitative increase of responsibilities and duties of the countries all over the world in social life. This increase has led to the necessity of re-construction in resource management and auditing. Therefore, a series of change have been indispensable in public auditing in the re-construction. Well then, conventional auditing systems which emphasizes the investigations for the appropriateness to law and such rules have been replaced with performance auditing which is a well- developed auditing type and shaped with the criteria of efficiency based on a minimum level, effectiveness and economy. In this study, performance auditing, which has been especially used in developed countries, its role and necessity in our auditing system have been underlined; its definition, properties, reasons why it appeared, aims, elements, the relationship of its elements, new elements, techniques, process, practice in EU and some other countries, differences from the appropriateness auditing, Turkish good management in terms of performance auditing, the evaluation of public management and auditing considering the latest law, numbered 5018, Public Finance Management and Controlling Law and Public Management Basic Law Proposal, the problems which have been faced and probable to be faced in the practice of performance auditing in Turkey, and topics needed to be done in order to put performance auditing into practice successfully in Turkey have been studied. As a result of this study, the conclusion that Turkey should implement performance auditing very quickly has been reached and what is needed to be done in order to implement this new system, its difficulties in practice and alternative solutions have been stated. DC