SAYIŞTAY DENETİMİNİN ETKİNLİĞİ ÜZERİNE BİR DEĞERLENDİRME (ŞANLIURFA BÜYÜKŞEHİR BELEDİYESİ ÖRNEĞİ)

Abstract

The budget right that emerged with the signing of the Great Freedom Charter (Magna Carta Libertatum) in 1215 is the right to determine public revenues and expenses through the parliaments elected by the people. The need to audit the budget, which occurred depending on the budget right, raised the question of whether the audit was effective. The structure and functioning of audit firms varies from country to country. The audits of the audit institutions responsible for auditing the budget in the historical process have been criticized at certain points. Sayıştay, emerged as a public institution responsible for auditing budget in Turkey, it has emerged on the history with its first name "Divan-ı Muhasebat" in 1862. With its various changes in the historical process, it has attained its current structure with the Sayıştay Law No. 6085. Many academic studies have been conducted on whether the audits of the Sayıştay are sufficient or not. It is among the criticisms that the audits conducted by the Sayıştay do not comply with the international auditing standards and that the audits do not go beyond reporting. The main purpose of this study the effectiveness of Sayıştay audit Şanlıurfa Metropolitan Municipality in Turkey reveals out special audit reports prepared.