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Audit of the Supreme Audit Institutions: Country Practices and Turkey

Yıl 2020, Cilt: 7 Sayı: 1, 235 - 252, 15.01.2020
https://doi.org/10.17541/optimum.619502

Öz

Supreme Audit Institutions (SAIs) are the audit institutions in each country that supervise the accounts and assets of public institutions. Audit of public institutions, such as the audit of the work of the SAIs with the accounts and operations need to be audited. In the field of auditing of SAIs; three different methods are followed: peer review, examination by independent audit organizations and audit by another country. Especially in the last decade, the audit of the colleague, which the International Organization of Supreme Audit Institutions (INTOSAI) supports and attaches great importance to comes to the fore. In this study, how to audit the SAIs through good practice examples and in this regard, the case of Turkey is examined; It was concluded that it would be useful to open the Turkish Court of Accounts to the peer review. 

Kaynakça

  • Blume, L. ve Voigt, S. (2007), ‘Supreme Audıt Institutions: Supremely Superfluous? A Cross Country Assessment’, International Centre for Economic Research, Working Paper No. 3/2007, [Çevrim-içi: ftp://ftp.repec.org/opt/ReDIF/RePEc/icr/ wp2007/ICERwp03-07.pdf], Erişim tarihi: 09.01.2019.
  • Depertmant for International Development (2004), Characteristics of Different External Audit Systems: Briefing, [Çevrim-içi: https://webarchive.nationalarchives.gov.uk/+/http:/ www.dfid.gov.uk/aboutDFID/organisation/pfma/pfma-externalaudit-briefing.pdf], Erişim tarihi: 12.12.2018.
  • Dye, K.M. ve Stapenhurst, R. (1998), Pillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption, The Economic Development Institute of the World Bank.
  • Evans, A. (2008), The Role of Supreme Audit Institutions in Combating Corruption, U4 Anti-Corruption Resourch Centre, Transparency International, [Çevrim-içi: https://www.u4.no/ publications/the-role-of-supreme-audit-institutions-in-combating-corruption.pdf], Erişim tarihi: 08.01.2019.
  • Geist, B. (1981), ‘State Audit: An Introduction, State of Israel, State Comproller's Office, [Çevrim-içi: https://link.springer.com/chapter/10.1007/978-1-349-04666-9_1], Erişim tarihi: 12.12.2018.
  • General Accountability Office (GAO) (2005), Peer Review Assuring Quality and Enhancing Confidence, [Çevrim-içi: https://www.gao.gov/assets/80/78414.pdf], Erişim tarihi: 11.02.2019.
  • General Accountability Office (GAO) (2007), Congressional Research Service Report for Congress, [Çevrim-içi: https://apps.dtic.mil/dtic/tr/fulltext/u2/a469940.pdf], Erişim tarihi: 11.02.2019.
  • General Accountability Office (GAO) (2017), International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office, [Çevrim-içi: https://www.gao.gov/assets/690/687903.pdf], Erişim tarihi: 11.02.2019.
  • International Organization of Supreme Audit Institutions (INTOSAI) (1977), ISSAI 1 - The Lima Declaration, The IXth Congress of the International Organization of Supreme Audit Institutions.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2004), INTOSAI Strategic Plan 2005 - 2010, [Çevrim-içi: https://www.nku.gov.sk/documents/10272/1273416/ INTOSAI+Strategic+plan+2005+-+2010.pdf], Erişim tarihi: 07.02.2019.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2006), The Inaugural Meeting of the INTOSAI Capacity Building Committee, London, England, [Çevrim-içi: https://www.nku.gov.sk/documents/10272/1273416/Minutes_CBC+meeting_London_2007En/7efb2fe3-50c3-4716-9a61-73df98762951], Erişim tarihi: 14.12.2018.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2008), Development of INTOSAI Capacity Building Committee, INTOSAI Capacity Building Committee Subcommittee 2 Meeting, Lima, Peru.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2010), INTOSAI Strategic Plan 2011 - 2016, [Çevrim-içi: http://www.intosai.org/uploads/intosaispenglish v9web.pdf], Erişim tarihi: 07.02.2019.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2016a), Sub-Committee on Peer Review: Progress Report, Congress Secretariat, XXII INCOSAI Aseel Building, Abu Dhabi, United Arab Emirats.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2016b), INTOSAI Strategic Plan 2017 - 2022, [Çevrim-içi: http://www.intosai.org/fileadmin/downloads/downloads/ 1_about_us/strategic_plan/EN_INTOSAI_Strategic_Plan_2017_22.pdf], Erişim tarihi: 07.02.2019.
  • Köse, H.Ö. (2008), Sayıştay Denetiminin Denetlenmesi: Uluslararası Uygulama Örnekleri Çerçevesinde Bir Değerlendirme, Sayıştay Dergisi, 70.
  • Laffan, B. (1999), Becoming a ‘Living Institution’: The Evolution of the European Court of Auditors, Journal of Common Market Studies, 37(2).
  • OECD (2014), Partners for Good Governance: Mapping The Role of Supreme Audit Institutions, Public Governance and Territorial Development Directorate Public Governance Committee, Paris: OECD Headquarters.
  • Office of the Auditor General of Canada (OAG) (2010), International Peer Review Report of the Office of the Auditor General of Canada, [Çevrim-içi: http://www.ourcommons.ca/Content/ Committee/403/PACP/Reports/RP4797595/403_PACP_Rpt20/403_PACP_Rpt20-e.pdf], Erişim tarihi: 10.02.2019.
  • Office of the Auditor General of Canada (OAG) (2019), About the Office of the Auditor General of Canada, [Çevrim-içi: http://www.oag-bvg.gc.ca], Erişim tarihi: 10.02.2019.
  • Ogiedu, K.O. ve Izedonmi, F.I.O. (2013), Topology of Audit agency/ Audit Techniques and the Effectiveness of the Nigerian Supreme Audit Institution, Research Journal of Finance and Accounting, 4(6).
  • Petrica, S. (2008), External Audit Systems, Studies and Scientific Researches, 13, University of Bacau, Romanya.
  • Santiso, C. (2007), Eyes Wide Shut? The Politics of Autonomous Audit Agencies in Emerging Economies, Documento de Trabajo, CIPPEC, [Çevrim-içi: https://www.cippec.org/wp-content/uploads/ 2017/03/2074.pdf], Erişim tarihi: 08.01.2019.
  • Stapenhurst, R. ve Titsworth, J. (2002), Features and Functions of Supreme Audit Institutions, Quality and Knowledge Financial Management, [Çevrim-içi: https://openknowledge. worldbank.org/bitstream/handle/10986/9766/multi0page.pdf;sequence=1], Erişim tarihi: 12.12.2018.
  • T.C. Sayıştay Başkanlığı (2018), Stratejik Plan 2019-2023, [Çevrim-içi: https://www.sayistay.gov.tr /tr/Upload/76662805/files/SAYI%C5%9ETAY%20STRATEJ%C4%B0K%20PLANI%202019-2023(1).pdf], Erişim tarihi: 05.02.2019.
  • The European Court of Auditors (ECA) (2008), International Peer Review Report of the European Court of Auditors, [Çevrim-içi: https://www.eca.europa.eu/Lists/ECADocuments/ PEERREVIEW2008/PEERREVIEW2008_EN.PDF], Erişim tarihi: 07.02.2019.
  • The European Court of Auditors (ECA) (2014), International Peer Review Report of the European Court of Auditors, [Çevrim-içi: https://eca.europa.eu/Lists/ECADocuments/2013_PEER _REVIEW/2013_PEER_REVIEW_EN.pdf], Erişim tarihi: 07.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2015), Report: Peer Review of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/export/sites/default/.content/pdf/ transparencia/Report_PR_2015_06_23-fim-en.pdf], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2018), Strategic Plan 2018 - 2021, [Çevrim-içi: https://www.tcu.es /tribunal-de-cuentas/export/sites/default/.content/pdf/PLAN_ESTRATEGICO_2018-2021.pdf], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2019a), History of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/en/la-institucion/historia/], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2019b), Audit Function of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/en/fiscalizacion/funcion-de-fiscalizacion/], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2019c), Prosecution of Accounting Liability Function of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/en/enjuiciamiento/funcion-de-enjuiciamiento/], Erişim tarihi: 12.02.2019.
  • Trivedi, P. (2016), Auditing the Auditors: Evaluating the Methodology of Performance Audits, Indian School of Business WP 2871102, [Çevrim-içi: https://papers.ssrn.com/sol3/ papers.cfm?abstract_id=2871102], Erişim tarihi: 06.02.2019.
  • Yalçın, S. (2017), Yüksek Denetim Kurumlarının Kurumsal Yapısı ve Mali Performans, T.C. Sayıştay Başkanlığı Yayınları, No: 114, Ankara.
  • Yücel, Ö. (2018), Kamu Mali Yönetim Sisteminde Seçilmiş Ülke Sayıştayları ve Türk Sayıştayı Analizi, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi, Isparta.
  • Zyl, A.V., Ramkumar, V. ve Renzio, P. (2009), Responding to the Challenges of Supreme Audit Institutions: Can Legislatures and Civil Society Help?, U4 Anti-Corruption Resourch Centre, Chr. Michelsen Institute, Bergen, Norway.

Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye

Yıl 2020, Cilt: 7 Sayı: 1, 235 - 252, 15.01.2020
https://doi.org/10.17541/optimum.619502

Öz

Sayıştaylar, her ülkede kamu kurumlarının hesaplarını ve mallarını denetleyen yüksek denetim kuruluşlarıdır. Kamu kurumlarının denetimi gibi sayıştayların da hesapları ile yapmış olduğu iş ve işlemlerin denetlenmesi gerekmektedir. Ülke sayıştaylarının denetlenmesi konusunda; meslektaş değerlendirmesi, bağımsız denetim kuruluşları tarafından yapılan inceleme ve diğer bir ülke sayıştayınca yapılan inceleme olmak üzere üç farklı yöntem izlenmektedir. Özellikle son on yıllık dönemde Uluslararası Yüksek Denetim Kurumları Teşkilatının (INTOSAI) da desteklediği ve büyük önem verdiği meslektaş değerlendirmesi ön plana çıkmaktadır. Bu çalışmada,  iyi uygulama örnekleri üzerinden sayıştayların nasıl denetimden geçtiği ve bu anlamda Türkiye örneği incelenmiş olup; Türk Sayıştayının meslektaş değerlendirmesine açılmasının faydalı olacağı sonucuna ulaşılmıştır.

Kaynakça

  • Blume, L. ve Voigt, S. (2007), ‘Supreme Audıt Institutions: Supremely Superfluous? A Cross Country Assessment’, International Centre for Economic Research, Working Paper No. 3/2007, [Çevrim-içi: ftp://ftp.repec.org/opt/ReDIF/RePEc/icr/ wp2007/ICERwp03-07.pdf], Erişim tarihi: 09.01.2019.
  • Depertmant for International Development (2004), Characteristics of Different External Audit Systems: Briefing, [Çevrim-içi: https://webarchive.nationalarchives.gov.uk/+/http:/ www.dfid.gov.uk/aboutDFID/organisation/pfma/pfma-externalaudit-briefing.pdf], Erişim tarihi: 12.12.2018.
  • Dye, K.M. ve Stapenhurst, R. (1998), Pillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption, The Economic Development Institute of the World Bank.
  • Evans, A. (2008), The Role of Supreme Audit Institutions in Combating Corruption, U4 Anti-Corruption Resourch Centre, Transparency International, [Çevrim-içi: https://www.u4.no/ publications/the-role-of-supreme-audit-institutions-in-combating-corruption.pdf], Erişim tarihi: 08.01.2019.
  • Geist, B. (1981), ‘State Audit: An Introduction, State of Israel, State Comproller's Office, [Çevrim-içi: https://link.springer.com/chapter/10.1007/978-1-349-04666-9_1], Erişim tarihi: 12.12.2018.
  • General Accountability Office (GAO) (2005), Peer Review Assuring Quality and Enhancing Confidence, [Çevrim-içi: https://www.gao.gov/assets/80/78414.pdf], Erişim tarihi: 11.02.2019.
  • General Accountability Office (GAO) (2007), Congressional Research Service Report for Congress, [Çevrim-içi: https://apps.dtic.mil/dtic/tr/fulltext/u2/a469940.pdf], Erişim tarihi: 11.02.2019.
  • General Accountability Office (GAO) (2017), International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office, [Çevrim-içi: https://www.gao.gov/assets/690/687903.pdf], Erişim tarihi: 11.02.2019.
  • International Organization of Supreme Audit Institutions (INTOSAI) (1977), ISSAI 1 - The Lima Declaration, The IXth Congress of the International Organization of Supreme Audit Institutions.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2004), INTOSAI Strategic Plan 2005 - 2010, [Çevrim-içi: https://www.nku.gov.sk/documents/10272/1273416/ INTOSAI+Strategic+plan+2005+-+2010.pdf], Erişim tarihi: 07.02.2019.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2006), The Inaugural Meeting of the INTOSAI Capacity Building Committee, London, England, [Çevrim-içi: https://www.nku.gov.sk/documents/10272/1273416/Minutes_CBC+meeting_London_2007En/7efb2fe3-50c3-4716-9a61-73df98762951], Erişim tarihi: 14.12.2018.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2008), Development of INTOSAI Capacity Building Committee, INTOSAI Capacity Building Committee Subcommittee 2 Meeting, Lima, Peru.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2010), INTOSAI Strategic Plan 2011 - 2016, [Çevrim-içi: http://www.intosai.org/uploads/intosaispenglish v9web.pdf], Erişim tarihi: 07.02.2019.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2016a), Sub-Committee on Peer Review: Progress Report, Congress Secretariat, XXII INCOSAI Aseel Building, Abu Dhabi, United Arab Emirats.
  • International Organization of Supreme Audit Institutions (INTOSAI) (2016b), INTOSAI Strategic Plan 2017 - 2022, [Çevrim-içi: http://www.intosai.org/fileadmin/downloads/downloads/ 1_about_us/strategic_plan/EN_INTOSAI_Strategic_Plan_2017_22.pdf], Erişim tarihi: 07.02.2019.
  • Köse, H.Ö. (2008), Sayıştay Denetiminin Denetlenmesi: Uluslararası Uygulama Örnekleri Çerçevesinde Bir Değerlendirme, Sayıştay Dergisi, 70.
  • Laffan, B. (1999), Becoming a ‘Living Institution’: The Evolution of the European Court of Auditors, Journal of Common Market Studies, 37(2).
  • OECD (2014), Partners for Good Governance: Mapping The Role of Supreme Audit Institutions, Public Governance and Territorial Development Directorate Public Governance Committee, Paris: OECD Headquarters.
  • Office of the Auditor General of Canada (OAG) (2010), International Peer Review Report of the Office of the Auditor General of Canada, [Çevrim-içi: http://www.ourcommons.ca/Content/ Committee/403/PACP/Reports/RP4797595/403_PACP_Rpt20/403_PACP_Rpt20-e.pdf], Erişim tarihi: 10.02.2019.
  • Office of the Auditor General of Canada (OAG) (2019), About the Office of the Auditor General of Canada, [Çevrim-içi: http://www.oag-bvg.gc.ca], Erişim tarihi: 10.02.2019.
  • Ogiedu, K.O. ve Izedonmi, F.I.O. (2013), Topology of Audit agency/ Audit Techniques and the Effectiveness of the Nigerian Supreme Audit Institution, Research Journal of Finance and Accounting, 4(6).
  • Petrica, S. (2008), External Audit Systems, Studies and Scientific Researches, 13, University of Bacau, Romanya.
  • Santiso, C. (2007), Eyes Wide Shut? The Politics of Autonomous Audit Agencies in Emerging Economies, Documento de Trabajo, CIPPEC, [Çevrim-içi: https://www.cippec.org/wp-content/uploads/ 2017/03/2074.pdf], Erişim tarihi: 08.01.2019.
  • Stapenhurst, R. ve Titsworth, J. (2002), Features and Functions of Supreme Audit Institutions, Quality and Knowledge Financial Management, [Çevrim-içi: https://openknowledge. worldbank.org/bitstream/handle/10986/9766/multi0page.pdf;sequence=1], Erişim tarihi: 12.12.2018.
  • T.C. Sayıştay Başkanlığı (2018), Stratejik Plan 2019-2023, [Çevrim-içi: https://www.sayistay.gov.tr /tr/Upload/76662805/files/SAYI%C5%9ETAY%20STRATEJ%C4%B0K%20PLANI%202019-2023(1).pdf], Erişim tarihi: 05.02.2019.
  • The European Court of Auditors (ECA) (2008), International Peer Review Report of the European Court of Auditors, [Çevrim-içi: https://www.eca.europa.eu/Lists/ECADocuments/ PEERREVIEW2008/PEERREVIEW2008_EN.PDF], Erişim tarihi: 07.02.2019.
  • The European Court of Auditors (ECA) (2014), International Peer Review Report of the European Court of Auditors, [Çevrim-içi: https://eca.europa.eu/Lists/ECADocuments/2013_PEER _REVIEW/2013_PEER_REVIEW_EN.pdf], Erişim tarihi: 07.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2015), Report: Peer Review of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/export/sites/default/.content/pdf/ transparencia/Report_PR_2015_06_23-fim-en.pdf], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2018), Strategic Plan 2018 - 2021, [Çevrim-içi: https://www.tcu.es /tribunal-de-cuentas/export/sites/default/.content/pdf/PLAN_ESTRATEGICO_2018-2021.pdf], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2019a), History of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/en/la-institucion/historia/], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2019b), Audit Function of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/en/fiscalizacion/funcion-de-fiscalizacion/], Erişim tarihi: 12.02.2019.
  • Tribunal de Cuentas of Spain (TCu) (2019c), Prosecution of Accounting Liability Function of the Tribunal de Cuentas of Spain, [Çevrim-içi: https://www.tcu.es/tribunal-de-cuentas/en/enjuiciamiento/funcion-de-enjuiciamiento/], Erişim tarihi: 12.02.2019.
  • Trivedi, P. (2016), Auditing the Auditors: Evaluating the Methodology of Performance Audits, Indian School of Business WP 2871102, [Çevrim-içi: https://papers.ssrn.com/sol3/ papers.cfm?abstract_id=2871102], Erişim tarihi: 06.02.2019.
  • Yalçın, S. (2017), Yüksek Denetim Kurumlarının Kurumsal Yapısı ve Mali Performans, T.C. Sayıştay Başkanlığı Yayınları, No: 114, Ankara.
  • Yücel, Ö. (2018), Kamu Mali Yönetim Sisteminde Seçilmiş Ülke Sayıştayları ve Türk Sayıştayı Analizi, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi, Isparta.
  • Zyl, A.V., Ramkumar, V. ve Renzio, P. (2009), Responding to the Challenges of Supreme Audit Institutions: Can Legislatures and Civil Society Help?, U4 Anti-Corruption Resourch Centre, Chr. Michelsen Institute, Bergen, Norway.
Toplam 36 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makaleler
Yazarlar

İsmail Ciğerci 0000-0002-8858-5685

Ali Balkı 0000-0002-7130-2001

Yayımlanma Tarihi 15 Ocak 2020
Gönderilme Tarihi 12 Eylül 2019
Yayımlandığı Sayı Yıl 2020 Cilt: 7 Sayı: 1

Kaynak Göster

APA Ciğerci, İ., & Balkı, A. (2020). Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye. Optimum Ekonomi Ve Yönetim Bilimleri Dergisi, 7(1), 235-252. https://doi.org/10.17541/optimum.619502
AMA Ciğerci İ, Balkı A. Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye. OEYBD. Ocak 2020;7(1):235-252. doi:10.17541/optimum.619502
Chicago Ciğerci, İsmail, ve Ali Balkı. “Sayıştayların Denetlenmesi: Ülke Uygulamaları Ve Türkiye”. Optimum Ekonomi Ve Yönetim Bilimleri Dergisi 7, sy. 1 (Ocak 2020): 235-52. https://doi.org/10.17541/optimum.619502.
EndNote Ciğerci İ, Balkı A (01 Ocak 2020) Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye. Optimum Ekonomi ve Yönetim Bilimleri Dergisi 7 1 235–252.
IEEE İ. Ciğerci ve A. Balkı, “Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye”, OEYBD, c. 7, sy. 1, ss. 235–252, 2020, doi: 10.17541/optimum.619502.
ISNAD Ciğerci, İsmail - Balkı, Ali. “Sayıştayların Denetlenmesi: Ülke Uygulamaları Ve Türkiye”. Optimum Ekonomi ve Yönetim Bilimleri Dergisi 7/1 (Ocak 2020), 235-252. https://doi.org/10.17541/optimum.619502.
JAMA Ciğerci İ, Balkı A. Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye. OEYBD. 2020;7:235–252.
MLA Ciğerci, İsmail ve Ali Balkı. “Sayıştayların Denetlenmesi: Ülke Uygulamaları Ve Türkiye”. Optimum Ekonomi Ve Yönetim Bilimleri Dergisi, c. 7, sy. 1, 2020, ss. 235-52, doi:10.17541/optimum.619502.
Vancouver Ciğerci İ, Balkı A. Sayıştayların Denetlenmesi: Ülke Uygulamaları ve Türkiye. OEYBD. 2020;7(1):235-52.

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