Abstract
Financial audit is one of the most important tools used in country’s political, social and economic managements. It is known that Turkey took France, with many of institutions, as an example to herself in the construction of the administrative structure of our country. French Court of Accounts and Turkish Court of Accounts have an important place in the field of financial management of both countries by their organizational structure, functions and the situation that the centralized administration took place for the financial management. French Court of Accounts and Turkish Court of Accounts have been considered as comparatively. In this study, it is aimed to put forth the similarities and differences on financial supervision of the centralized administration espacially in two counties. In the study formulated in this direction, firstly the audit of centralized administration in Turkey and financial audit will be studied then French’s financial audit and the tasks and functions of Turkish-French Court of Accounts and centralized administration on financial audit will be compared
Highlights
Bu doğrultuda hazırlanan çalışmada öncelikle Türkiye’de merkezi yönetimin denetimi, mali denetim konuları incelenmiş ardından Fransa’nın mali denetimi ve Türk-Fransız
It is known that Turkey took France, with many of institutions, as an example to herself in the construction of the administrative structure of our country
French Court of Accounts and Turkish Court of Accounts have an important place in the field of financial management of both countries by their organizational structure, functions and the situation that the centralized administration took place for the financial management
Summary
Bu doğrultuda hazırlanan çalışmada öncelikle Türkiye’de merkezi yönetimin denetimi, mali denetim konuları incelenmiş ardından Fransa’nın mali denetimi ve Türk-Fransız. Kamu yönetim sisteminin de önemli bir yere sahip olan mali denetim konusu incelenmesi zorunlu hale gelmiştir.
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