Administrative audit in Turkey and European Union (the comparison analysis)

Administrative audit is becoming more and more valuable after the change in the understanding of public management. Especially, administrative audit turns into a sensitive and needing attention subject as a result of accountability, transparency in public and customer oriented services dominating in the private sector coming into prominence.In our country, since the eradication of deficiencies in public management and by forming the structure of modern well-adjusted applications to percieve the alterations in the full membership in European Union (EU) as well as to fill the gaps in literature this fairly current subject is analysed.Taking into consideration administrative audit in the first chapter of the study, the answer to the question about meaning of audit and management as well as various meanings of management and approaches related to supervision are explained.In the second chapter, the structure of administrative audit in the EU and the differences between EU members, such as France, England, and Turkey are clarified.In the third and last chapter, the differences between EU members and Turkey are presented using comparison analysis. In addition, legal arrangements that are made as a result of changing studies in The Basic Principles and Reconfiguration of Public Management Act and Public Financial Management and Control Act are analysed in the view of administrative audit. Finally, result and evaluation is held related to the subject.