{"id":2870,"date":"2014-11-02T21:05:55","date_gmt":"2014-11-02T19:05:55","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2870"},"modified":"2014-11-02T21:05:55","modified_gmt":"2014-11-02T19:05:55","slug":"turkiyede-kamu-denetim-birimlerinde-saydamlik-uygulamalarinin-genel-butceli-kuruluslar-acisindan-degerlendirilmesi","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/turkiyede-kamu-denetim-birimlerinde-saydamlik-uygulamalarinin-genel-butceli-kuruluslar-acisindan-degerlendirilmesi","title":{"rendered":"T\u00fcrkiye\u2019de Kamu Denetim Birimlerinde Saydaml\u0131k Uygulamalar\u0131n\u0131n Genel B\u00fct\u00e7eli Kurulu\u015flar A\u00e7\u0131s\u0131ndan De\u011ferlendirilmesi"},"content":{"rendered":"\n\n\n\n
Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nT\u00fcrkiye\u2019de Kamu Denetim Birimlerinde Saydaml\u0131k Uygulamalar\u0131n\u0131n Genel B\u00fct\u00e7eli Kurulu\u015flar A\u00e7\u0131s\u0131ndan De\u011ferlendirilmesi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nMusa G\u00f6k,\u00a0Sevda Akar<\/td>\n<\/tr>\n
Cilt:<\/td>\n5<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n4<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2014<\/td>\n<\/tr>\n
Sayfa:<\/td>\n43-69<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6zet<\/td>\n<\/tr>\n
Bu \u00e7al\u0131\u015fman\u0131n amac\u0131 T\u00fcrkiye\u2019de kamu denetiminde saydaml\u0131k sorununu genel b\u00fct\u00e7eli idareler a\u00e7\u0131s\u0131ndan de\u011ferlendirmektir. \u00c7al\u0131\u015fmada 47 idarenin denetim faaliyetlerindeki saydaml\u0131k uygulamalar\u0131 s\u00f6z konusu idarelerin internet sitelerinin taranmas\u0131 suretiyle incelenmi\u015ftir. \u0130nceleme sonu\u00e7lar\u0131na g\u00f6re Tefti\u015f Kurullar\u0131 faaliyet ve denetim raporlar\u0131n\u0131 kamuoyuyla payla\u015fmamaktad\u0131rlar. Genel B\u00fct\u00e7eli \u0130darelerden sadece K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 Tefti\u015f Kurulu ile Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Tefti\u015f Kurulu\u2019nun denetimde saydaml\u0131k uygulamalar\u0131 a\u00e7\u0131s\u0131ndan \u00f6ne \u00e7\u0131kt\u0131klar\u0131 g\u00f6r\u00fclmektedir. \u0130\u00e7 denetim birimleri ise birim faaliyet raporlar\u0131n\u0131 ve denetim raporlar\u0131n\u0131 do\u011frudan kamuoyuyla payla\u015fmamakta, ancak bunlar\u0131 yasal bir zorunluluk olarak \u0130\u00e7 Denetim Koordinasyon Kuruluna g\u00f6ndermektedirler. \u0130nceleme kapsam\u0131ndaki idareler g\u00f6rd\u00fckleri d\u0131\u015f denetimin sonu\u00e7lar\u0131n\u0131 da hi\u00e7bir \u015fekilde kamuoyuyla payla\u015fmamaktad\u0131rlar. D\u0131\u015f denetim birimi olarak Say\u0131\u015ftay ise 2013 y\u0131l\u0131 Aral\u0131k ay\u0131ndan itibaren denetim raporlar\u0131n\u0131 yay\u0131nlamaya ba\u015flam\u0131\u015ft\u0131r. \u00c7al\u0131\u015fma sonu\u00e7lar\u0131, kamu mali y\u00f6netiminde saydam bir denetim sisteminin hen\u00fcz olu\u015fturulamad\u0131\u011f\u0131na i\u015faret etmektedir. T\u00fcrk kamu denetim sisteminin yasal ve kurumsal temelde tefti\u015f kurullar\u0131 denetimlerini de kapsayacak bi\u00e7imde yeniden tasarlanmas\u0131 gerekmektedir. Saydam ve hesap verebilir bir y\u00f6netim ve denetim anlay\u0131\u015f\u0131n\u0131n ger\u00e7ek anlamda uygulanabilmesi i\u00e7in yasal eksiklikler giderilmelidir. B\u00fct\u00fcn bunlar\u0131n yan\u0131 s\u0131ra denetimin yans\u0131zl\u0131\u011f\u0131 ve saydaml\u0131\u011f\u0131 ile etkin bir bi\u00e7imde uygulanabilirli\u011finin kurumsal ve y\u00f6netsel zihniyet de\u011fi\u015fimini de gerektirdi\u011fi unutulmamal\u0131d\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nKamu denetimi, denetimde saydaml\u0131k, b\u00fct\u00e7e, T\u00fcrkiye<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nH61, H80, H83, H89<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: T\u00fcrkiye\u2019de Kamu Denetim Birimlerinde Saydaml\u0131k Uygulamalar\u0131n\u0131n Genel B\u00fct\u00e7eli Kurulu\u015flar A\u00e7\u0131s\u0131ndan De\u011ferlendirilmesi Yazar(lar): Musa G\u00f6k,\u00a0Sevda Akar Cilt: 5 Say\u0131: 4 Y\u0131l: 2014 Sayfa: 43-69 ISSN: 1309-2448 \u00d6zet Bu \u00e7al\u0131\u015fman\u0131n amac\u0131 T\u00fcrkiye\u2019de kamu denetiminde saydaml\u0131k sorununu genel b\u00fct\u00e7eli idareler a\u00e7\u0131s\u0131ndan de\u011ferlendirmektir. \u00c7al\u0131\u015fmada 47 idarenin denetim faaliyetlerindeki saydaml\u0131k […]<\/p>\n

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