Budget control in Turkey and national extent of supreme audit

Effective audit of the executive organ must be ensured so that the budget right can be used effectively. The emergence of parliamentary systems and then the regulatory requirement of the executive organ have led to the emergence of audit courts in all countries. The supreme audit institution Which is called the audit court in our country supervises the activities of the executive organ on behalf of the parliament and reports the results to parliament. At the same time, in the case of public loss, has fulfilled the judicial function by means of judicial offices. The Tasks, rights, working, the structure of the Audit court which is a constitutional institution in our country are regulated by the law on the court of accounts numbered 6085. With this thesis study, will be referred to the term of auditing in public financial management. Under the framework of Law, No 6085 will be attributed to the audit court after the budget audit activity made under Law No 5018 is announced. Then the work will be finalized by giving information about the national dimension of supervision conducted by the supreme audit institutions.