مرکز منطقه ای اطلاع رساني علوم و فناوري - SUPREME AUDIT CONCEPT AND DEVELOPMENT PROCESS FROM OTTOMAN EMPIRE TO REPUBLIC OF TURKEY

Abstract :

The concept as supreme audit is used for separating the external audit which is performed by courts of accounts from the ones performed by independent external audit organs. Although the term as supreme audit is not a concept which is frequently met, it is widely used in international literature. Sayıştay is the court of accounts in Turkey, of which members of profession took their authority from the constitutional law in Turkey having legal assurance in an institutional independence, and it performs the activity as financial audit being a supreme audit organ, on behalf of the National Parliament. The aim of this study is to determine the development process of supreme audit procedures in Ottoman Empire and Republic of Turkey, showing the same for the institutions (Sayıştay: the court of accounts in Turkey.). Bibliography scanning method was used for the study. The resources used for the study are the ones as the documents in Ottoman archives, the local and international relavant books, articles, papers and researches. The obtained results were written in a historical order.