{"id":2872,"date":"2014-11-02T21:14:48","date_gmt":"2014-11-02T19:14:48","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2872"},"modified":"2014-11-02T21:14:48","modified_gmt":"2014-11-02T19:14:48","slug":"an-evaluation-of-the-transparency-in-the-inspection-practices-of-the-turkish-government-auditing-units-over-general-budget-institutions","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/an-evaluation-of-the-transparency-in-the-inspection-practices-of-the-turkish-government-auditing-units-over-general-budget-institutions","title":{"rendered":"An Evaluation of the Transparency in the Inspection Practices of the Turkish Government Auditing Units over General Budget Institutions"},"content":{"rendered":"\n\n\n\n
Article Information<\/td>\n<\/tr>\n
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Journal:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Title of Article:<\/td>\nAn Evaluation of the Transparency in the Inspection Practices of the Turkish Government Auditing Units over General Budget Institutions<\/td>\n<\/tr>\n
Author(s):<\/td>\nMusa G\u00f6k,\u00a0Sevda Akar<\/td>\n<\/tr>\n
Volume:<\/td>\n5<\/td>\n<\/tr>\n
Number:<\/td>\n4<\/td>\n<\/tr>\n
Year:<\/td>\n2014<\/td>\n<\/tr>\n
Page:<\/td>\n43-69<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
Abstract<\/td>\n<\/tr>\n
The purpose of this study is to evaluate the \u00a0transparency problem of public auditing for general budget institutions in Turkey. In this study, transparency in the auditing operations of 47 general budget institutions was studied by searching the \u00a0institutions\u2019 web sites. Upon examination, it is seen that the general practice in these public organizations is \u00a0to keep the audit reports and activity reports of the audit committees keep away from public access. Only exceptions to this general \u00a0tendency are the Ministry of Culture and Tourism and General Directorate of Land Registry and Cadastre. These institutions open some of their \u00a0audit reports and unit operation reports to the public. In regard to internal audit units, public organizations follow even more strict closeness. \u00a0They do not share directly with the public the unit activity reports and audit reports but send them as a legal obligation to the Internal Audit Coordination Board. The public institutions which have been subject to external auditing also do not share the external auditing results. The \u00a0internal inspection units of\u00a0institutions send their reports to Internal Audit Coordination Board as a legal obligation. However, Turkish Court of Accounts has begun to publish its audit reports since December 2013. The results of the study point out that transparent auditing system could have not been constructed for fiscal management up to now. Turkish public auditing system need to be redesigned by legal modifications and institutional adjustments and it is suggested that new structure should include the boards of inspection. In order to improve the transparency and accountability of the administration and the auditing system, a convenient legal environment need to created. In addition to all these, it is remembered that fairness and transparency in auditing and its implementation in an efficient way require compatible changes in administrative and institutional mentality.<\/td>\n<\/tr>\n
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Keywords:<\/td>\nAudit in public sector, transparency of audit, budget, Turkey<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL Classification:<\/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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Article Information Journal: Business and Economics Research Journal Title of Article: An Evaluation of the Transparency in the Inspection Practices of the Turkish Government Auditing Units over General Budget Institutions Author(s): Musa G\u00f6k,\u00a0Sevda Akar Volume: 5 Number: 4 Year: 2014 Page: 43-69 ISSN: 1309-2448 Abstract The purpose of this study is to evaluate the \u00a0transparency […]<\/p>\n

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