HISTORICAL BACKGROUND OF SUPREME AUDITING AND SUPREME AUDITING IN EUROPEAN UNION

After the concept of budget right in the historical process has taken place in public financial management, auditing of budget has been an important place. In the past periods, while pre-expenditure auditing was concerned with the distribution of scarce resources among public institutions and organizations; with the new developments in the understanding of public financial management, during and after expenditure auditing have become a need. In this study, firstly the historical process of supreme auditing, which is an extension of the concept of auditing, and then the development of supreme auditing in the European Union was examined. This study, together with revealing the tense historical process of supreme auditing, it can also be considered as a reference for Turkey, a member of The International Organisation of Supreme Audit Institutions (INTOSAI).