The Role of Count of Account in Public Auditing: Turkey Example

Court of Accounts are an integral part of the institutional structure in democratic societies. The duties
and structures of them, which are indispensable organs of parliamentary democracy, vary according
to the legal tradition, culture, regional relations, political systems, historical development and language
of countries. In democratic countries, the Court of Accounts, which are independent supervisory
bodies, are responsible for the budgetary oversight. Court of Accounts generally have played an
important role in controlling how public revenues are spent and the functioning of the financial system.
Court of Accounts are the higher audit institutions responsible for the supervision of public
expenditures at the national level. They ensure the effective use of public resources and the formation
of a strong public financial management structure through the audits they perform. In addition, they
ensure the creation of a more transparent and accountable structure in public financial management
through the publication of independent reports.
The basis of today's representative democracies lies in the struggle of the representatives of the
people against the executive authorities in order to have a voice and decision in determining the
public revenues and expenditures. The Court of Accounts are specialized institutions that arise from
the emergence of parliaments and acquiring the right to budget, as well as the need to audit
resources allocated to the executive on behalf of the parliament by budget laws. Moving from Turkey
on this issue, examination of the characteristics and mode of operation of Court of Account audits in
Turkey together with the presidential system in recent years is the main objective of this study. In this
study, various recommendations and assessments about the Court of Account and its audit are
presented by considering the differences between the legislation and the implementation of its audit