The importance of audit in social security deficits reduction in Turkey (Manisa sample)

Human is a social being and always different faces risks that previously unknown date and time. Social security is the system that protects individuals from the pyhsiological, occupational and socio-economic risk. The most important aim of the social security systems is giving the feeling of confidence to the individual and his family and saving them from the worry of tomorrow. Because of the correctly of a country's implementation of the social security system is directly proportional to the peace of the people of that country. How well it works on the system so people will look to the future. Social state also be a degree of state social security system is related to the proper functioning. For the correctly functioning of social security systems, premium income should be high. System is becoming more problematic as between income-expenditure scissors is opened part way. Throughtout the historical process in Turkey, Social security instutions have been founded. However, in time there have been financial problems in terms of becoming operative. Ageing of the population, early retirement, unemployment and increase in health expenses are main problems. In addition to all these causes, another essential reason is informal employment. Because informal employment causes to reduction in incomes and social security expenses rise. Depending on informal employment, rising expenses have negative effect on distribution of income, gross domestic product and loan contracted. In this thesis, the role of the audit -consequently, in the reduction of social security deficits- has been stated. Prior to law of 5510, very few inspectors tried to deal with informal employment. However, there has been no success. Today, this is carried out by Social Security inspectors and Social Security supervisors. Particularly with the new employment of Social security Supervisors a more active inspection have started. In the thesis, the results of the inspections carried out in Manisa have been evaluated. Also, working in the field of social security in Turkey for all audit staff survey was conducted. From the data of questionnaire, solution proposals have been brought forward.