KENDİRLİ, Selçuk Hitit Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey , BAŞARAN, M. Şakir Uzman Denetçi - T C Sayıştay Başkanlığı, Turkey , TURAN, Hakan Düzce Üniversitesi - Tıp Fakültesi - Dermatoloji Anabilim Dalı, Turkey

AUDİT AND AUDİT OF THE MUNİCİPALİTY ENTERPRİSES

36322

There has been a controversial issue on the inspection of municipalities` enterprises. Specifically, before 2003, enterprises which belong to municipal authorities, could be audited either internal or external auditors, although the Turkish Court of Accounts, called “Sayistay”, could not inspect companies of local governments` financial records. In 2003, there was a legislation established that numbered 5018 “Public Financial Management and Audit Law” in order to enable Sayistay to audit municipalities` enterprises which have public financial supply. Taking all in to the consideration, it can be clearly identified that companies either completely or partly established by municipalities cannot be audited by central government organizations. Therefore, in order to fill to mentioned legislation gab, new layout Turkish Court of Accounts legislation should be employed effectively, and Turk Commercial Law should also be rearranged.

27

Turkish Court of Accounts , Municipalities` Enterprises , Public Financial Management and Audit Law

Journal Of Economics an‎d Administrative Sciences

37