An evaluation on the functionality of the Court of Accounts audit and account trial in local governments

In this thesis, the audit and accounting proceedings on local governments are basically discussed and a new model is designed in this direction. Local governments constitute an important part of the Turkish administrative system. Considering the number and transaction volume of local government administrations across the country, their auditing and accounting proceedings in the context of public loss are important for an effective and functional audit culture. In the current situation, although there are types of audits on local governments through civil inspection, local administration controllers, and the administration's own internal auditors, we can say that these have a fragmented audit structure. It is clear that all local governments within the same accounting year cannot be audited due to situations such as the lack of auditors in the Court of Accounts. Based on this, we can say that the control is effective and non-functional. In order to eliminate this situation, the Court of Accounts should be designed as a high court and the Local Governments Supreme Audit Presidency should be established within the scope of the audit of local governments, and the handicap of the auditing institution and the judging institution being the same should be overcome. In this way, account judgment will increase its effectiveness in a more specific area. In this new model, the role of the Court of Accounts prosecutors is especially enhanced. Thanks to this new structure, and especially by becoming a constant monitor of the reduction of the control of local governments to a regional basis, it is concluded that the control over local governments, including village administrations, will become effective.