The audit of the court of accounts in Turkish public Financial Administration

Financial auditing is the most important aspect of auditing governments. Financial audit; It includes issues such as collecting revenues, spending the collected revenues, and using movable and immovable properties owned by the state. People first started to have a say in government when governments audited the taxes they imposed with their unilateral will. Developments and changes in the financial field over time have made audits difficult and complex. Therefore, professional people and institutions were needed to carry out financial auditing in a more reliable way. The Court of Accounts is an institution that emerged to meet this need. With the establishment of parliaments, which are one of the most important elements of democratization, Courts of Accounts began to carry out their audits on behalf of parliaments. In Turkey, it is clearly stated in the 1982 Constitution that is currently in force that the Court of Accounts carries out its audits on behalf of the Grand National Assembly of Turkey. The Republic of Turkey has included the institution of the Court of Accounts in all its constitutions since the day it was founded. The main duty of the Court of Accounts is to ensure that public resources are used effectively and efficiently in accordance with previously determined legal norms. The purpose of the Court of Accounts is to fulfill the function of holding to account, if there is any public damage, as a result of the audit carried out by the Court of Accounts. Court of Accounts institutions around the world are organized in two types: office and board type. In our country, the Court of Accounts is organized as a board type. This study consists of three parts. In the first part, the emergence of the Court of Accounts, its importance, constitutional and legal position and organizational structure are examined. In the second part, management, public financial management, auditing concepts, types of auditing, financial and performance audits are discussed In the third section, the audit process of the Court of Accounts, its scope of duty, public damage, judicial activity, reporting and the problems of the Court of Accounts are discussed.