1996-2017 DÖNEMİNDE SAYIŞTAY PERFORMANS DENETİMİNİN KAMU MALİ YÖNETİM SİSTEMİNDEKİ ROLÜNÜN DEĞERLENDİRİLMESİ - EVALUATION OF THE ROLE OF THE COURT OF ACCOUNTS PERFORMANCE AUDIT IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEMS IN PERIOD OF 1996-2017

Elif Ayşe ŞAHİN İPEK

Makale detayları

1996-2017 DÖNEMİNDE SAYIŞTAY PERFORMANS DENETİMİNİN KAMU MALİ YÖNETİM SİSTEMİNDEKİ ROLÜNÜN DEĞERLENDİRİLMESİ - EVALUATION OF THE ROLE OF THE COURT OF ACCOUNTS PERFORMANCE AUDIT IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEMS IN PERIOD OF 1996-2017

Yazarlar:

Elif Ayşe ŞAHİN İPEK

Yayıncı:

Burdur Mehmet Akif Ersoy University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Mehmet Akif Ersoy University Journal of Social Sciences Institute 2018 Vol.10 Issue 25, pp.650-671

Belge Tipi:

Makale

Yayın Tarihi:

9/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000553067

Sıklık:

İki Yıllık

eISSN:

1309-1387

Özet:

 


In this study, the role of the Court of Accounts performance audit in or country’s public financial management system is discussed. When the issue is addressed in terms of international standards the Court of Accounts performance auditing in the public financial management systems i) assuring that the information on performance provided by executive to parliemantary is correct, and ii) reporting that government programs and activities have contributed positively to the policy objectives approved by the parliament. The applications of our country were evaluated in the period of 1996-2017 and reached the result that the Court of Accounts could not fulfill this expected role due to the present legal regulations.

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Makale detayları

1996-2017 DÖNEMİNDE SAYIŞTAY PERFORMANS DENETİMİNİN KAMU MALİ YÖNETİM SİSTEMİNDEKİ ROLÜNÜN DEĞERLENDİRİLMESİ - EVALUATION OF THE ROLE OF THE COURT OF ACCOUNTS PERFORMANCE AUDIT IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEMS IN PERIOD OF 1996-2017

Yazarlar: Elif Ayşe ŞAHİN İPEK

Yayıncı: Burdur Mehmet Akif Ersoy University

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Mehmet Akif Ersoy University Journal of Social Sciences Institute 2018 Vol.10 Issue 25, pp.650-671

Belge Tipi: Makale

Yayın Tarihi: 9/2018

Belge Dili: Türkçe

Document ID (Org No.): 2000553067

Sıklık: İki Yıllık

eISSN: 1309-1387

Sayı

Yazarlar:

Elif Ayşe ŞAHİN İPEK

Yayıncı:

Burdur Mehmet Akif Ersoy University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Mehmet Akif Ersoy University Journal of Social Sciences Institute 2018 Vol.10 Issue 25, pp.650-671

Belge Tipi:

Makale

Yayın Tarihi:

9/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000553067

Sıklık:

İki Yıllık

eISSN:

1309-1387