A Discussion on the Implementation and Consequences of the Turkish Court of Accounts’ Performance Audits

Abstract

In this study, the consequences of performance audits of public administrations within the scope of the general budget in Turkey are evaluated by focusing economy, efficiency and effectiveness concepts. As distinct from internationally recognized standards and practices, performance auditing by the Turkish Court of Accounts in a narrow sense and under some constraints causes the subject to remain in a constantly controversial position. In this context, performance auditing reports shared with the public after the year 2013 are examined and compared with international standards, and the findings obtained from the audit reports are discussed in a normative and critical approach on a legal basis. As a result of our research and examinations, it has been determined that the economy, efficiency, effectiveness analyzes and evaluations are not included in the performance audit reports, but it is seen that various criticisms and recommendations have been made using the ‘dictionary meanings’ of these concepts in regularity audit reports. This situation causes a kind of concept confusion about the financial, legal, administrative and political responsibilities that will occur according to the results of the audit.