Günümüz Kamu Denetimi Anlayışının Uluslararası Düzeyde Oluşumu ve Gelişimi ile Türk Kamu Denetimine Yansımasının Değerlendirilmesi

Currently, international organizations for auditing have developed comprehensive international standards for auditing of public expenditure on a global scale. Supreme auditing institutions of sovereign states have shown the political will towards global standardization of the principles and methods of auditing of public spending. Furthermore, there is a growing interest in INTOSAI and similar international bodies representing the supreme auditing institutions of the sovereign states to have these established standards of auditing accepted as part of international law. Despite the fact that the Turkish state has officially agreed to adopt the internationally developed standards of auditing of public expenditure, ratification of these internationally recognized principles and methods of auditing is still wanting. The new draft law of 2004 reorganizing and reforming the existing Sayıştay—the Turkish Court of Accounts—so as to conform to new global realities urgently needs to be debated before the Turkish Parliament