The role of the Court Accounts in terms of the effectiveness of performance auditing in metropolitan municipalities in Turkey

Performance auditing which is applied in metropolitan municipalities has become important in recent years. The aim of the metropolitan municipalities which has a high population density is to help raise the living standards of the local people who live in that region by meeting their service demands. In order to realize this goal, the activities and services which are provided should be done more effectively, efficiently and economically. Performance auditing is the most important element that will provide those activities and services are carried out effectively, efficiently, and economically. The performance auditing which will be implemented in metropolitan municipalities will both provide the effective operation of the administration and will increase the quality of service which is offered to the local people who live in that region. Because the function of performance auditing which is in metropolitan municipalities is extremely important, it is an issue that examined and analyzed. Within the context of this subject, the aim of the thesis is to increase the efficiency of performance auditing which is in metropolitan municipalities and provide resources which are used more effectively and efficiently, thus it will increase the quality of the services which will be offered to the public. Within this context, the thesis which is prepared with theoretic and analyze methods is consists of three parts. Firstly, local governments were analyzed and then auditing was tried to be explained in the theoretical parts. Then, The Court of Accounts which carried out this audit was examined. In the analysis part, the results of the performance auditing which were conducted by the Court of Accounts in the metropolitan municipalities in Turkey were analyzed. Thus, appropriate recommendations and suggestions were made to the Court of Accounts, metropolitan municipalities and other relevant authorities. Also, a model has been proposed to implement better performance auditing and to get the expected benefit from performance auditing. It is explained what needs to do for the applicability of the model.