Auditing alternating system and aplicabilitiy in the turkish public administration

In this thesis study, we will evaluate the general operation of auditing system in Turkish Public Administration, the purpose and types of audits, and also the methods to solve the problems encountered in the auditing system. We will try to discuss the effects of the new legal regulations on the auditing system, the life values in terms of, and their applicability. This thesis has been prepared based on the following questions:a) A brief information about the general operation of the auditing system in Turkish Public Administration. What are the reasons for restructuring the auditing system? Does the available auditing system answers the needs?b) Are there any recent laws or law drafts regarding the auditing system in Turkish Public Administration? Are the recent regulations adequate? What is the life value and the applicability of those regulations in our auditing system? We will discuss the positive and negative aspects of it.Some regulations, for instance Public Financial Control Law number 5018, Public Administration Organic Law draft, was tried to be put into effect, but this draft could not be enacted. We can see that the operational structure of the auditing system has been changing into a new structure which aims internal auditing, and that the inspection committees are wanted to be abolished as a result of the regulations. The auditing task of the Court of Accounts has been increasing in the external auditing. A restructured auditing system must be dominant to increase the efficiency and efficacy in the management. To achieve this, positive, modern, and successful efforts like transparency in management, accountability, and performance inspection must be appreciated.The achievement of all these new regulations is related to the ethical understanding of the people who implement these laws. The legislator must also increase the applicability of the regulations and monitor their auditing. He must train and change the understanding of the auditors from a punitive point of view to a more motivating one on the corporations. Indeed, the biggest problem of the auditing system is the way to change the oligarchic and bureaucratic mentality, which is the most difficult thing to do.Key words: Auditing System, Alternating Recent legal Regulations, Applicability New Auding system