The place of the Court of Accounts and the audit of the Court of Accounts in public financial management

The Court of accounts, which is included in all the Constitutions of the Republic of Turkey, is one of the most important parts of the institutional structure. The rapid change in the public financial management system has increased the duties and responsibilities of the Court of accounts for the settlement of transparency and accountability in the use of public resources.The aim of th study is to reveal the development, structure and functions of the Court of accounts in Turkey and to define the duties and powers of the Court of accounts along with specific examples from around the world.In the first part of the study, the historical development and functions of the Court of accounts in Turkey were given, in the second part, the concept of financial audit, the concept of audit and performance audit concepts were explained, in the last part, the institution of the Court of accounts and some selected country of accounts were tried to explain.