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Sayıştay Denetiminin Denetlenmesi: Uluslararası Uygulama Örnekleri Çerçevesinde Bir Değerlendirme

Yıl 2008, Sayı: 70, 3 - 42, 01.09.2008

Öz

Küreselleşme süreci ile artan rekabet, özel kişi ve kuruluşlar kadar, devletleri ve devleti oluşturan kurumları da daha etkin çalışmaya zorlamaktadır. Devlet yönetiminde etkinliğin sağlanması, kötü yönetimin, israf ve yolsuzlukların önlenmesi, hukuk devleti ilkesinin çağdaş yönetim ilkeleriyle birlikte hayata geçirilmesi, Sayıştaylarca gerçekleştirilen bağımsız dış denetimin temel amacını oluşturmaktadır. Parlamento adına bu görevi yürüten ve ürettikleri raporlarla yürütme organı üzerindeki parlamenter denetimi işlevsel kılan Sayıştaylar, halk adına kullanılan yönetim yetkisinin aynı zamanda halk için, halkın ortak çıkarları doğrultusunda ve halkın ortak refahını en çok artıracak şekilde kullanılmasına yaptıkları katkı ile demokratik yönetimin işleyişinde temel bir unsuru oluşturmaktadır.

Kaynakça

  • Bundesrechnungshof (2007), Peer Review Concerning the Macedonian State Audit Office, 3 August, Bonn.
  • CAG (2008), Annual Report 2007-2008, Controller and Auditor General of New Zeland, www.oag.govt.nz/annual-report/2007-08/appendix3.htm
  • CAG (2001), Peer Review of the New Zeland Audit Office, Report of the Australasian Council of Auditors, August.
  • Ferguson, Andrew and Bill Rafuse (2004), Who Audits the Auditor? The International Peer Review of the Office of the Auditor General of Canada, International Journal of Auditing, October.
  • Fraser, Sheila (2004), Opening Statement to the Standing Committee on Public Accounts, 11 March, bvg.gc.ca/internet/English/osh_20040311_e_23408.html
  • GAO (2007), Government Auditing Standards, July 2007 Revision, Comptrller General of the United States, Washington.
  • GAO (2008), Independent Peer Review Teams Give GAO a “Clean Opinion,” Cite Best Practices, Press Release, 30 June. http://www.gao.gov/press/peerreview_cleanopinion.pdf
  • GAO Peer Review Team (2005), International Peer Review of the Performance Audit Practice of the United States Government Accountability Office (Peer Review Report), April.
  • GAO Peer Review Team (2008), International Peer Review of the Performance Audit Practice of the United States Government Accountability Office (Peer Review Report), May.
  • Global Working Group (2008), New Age of Knowledge Sharing, http://www.agnet2.org/gwg/default.asp, Erişim: 11.08.2008
  • INTOSAI (1992), INTOSAI Auditing Standards, Washington.
  • INTOSAI (2005), INTOSAI Strategic Plan (2005-2010), http://www.intosai.org/blueline/upload/13estratplan.pdf
  • INTOSAI CBC (2008a), Development of INTOSAI Capacity Building Committee, INTOSAI Capacity Building Committee Subcommittee 2 Meeting, Lima (Peru), 19-20 June.
  • INTOSAI CBC (2008b), Promote Best Practices and Quality Assurance Through Voluntary Peer Reviews http://www.intosai.org/, Erişim Tarihi: 22.09.2008
  • OAG (2008), Good Marks for Performance Auditing at the Office of the Auditor General, http://www.riksrevisjonen.no/en/WhatsNew /NewsArchive/News_Good_marks_for_performance_auditing+at_t he_Office_of_the_Auditor_General.htm. Erişim Tarihi: 12.09.2008
  • International Peer Review of the Value for Money Audit Practice of the Office of the Auditor General of Canada, http://www.oag- bvg.gc.ca/internet/English/acc_rpt_e_10221.html#hd3a
  • KPMG (2005), Peer Review Report, 29 April. http://www.gao.gov/special.pubs/kpmgpeerreviewrpt2004.pdf
  • KPMG (2008), Peer Review Report, 05 May. http://www.gao.gov/about/review.html.
  • NAOD (2008), Peer Review of the National Audit Office of Denmark, http://www.riksrevisjonen.no/en/WhatsNew/NewsArchive/News_ Peer_review_of_the_National_Audit_Office_of_Denmark.htm, Erişim Tarihi: 23.09.2008
  • Najwyzsza Izba Kontroli (2007), Peer Review Report, http://www.nik.gov.pl/docs/final_peer-review_report070118_en.pdf
  • NCA (2007), Peer Review of the Netherlands Court of Audit, 29.03.2007, http://www.rekenkamer.nl/9282000/d/p408_peerreview_en.pdf?layout
  • SAO (2008), Peer Review of the State Audit Office of Republic of Macedonia, www.dzr.gov.mk/en/ Erişim: 17.09.2008
  • SIGMA (1999), Peer Review of the State Audit Office of Estonia, Paris, 24 July 1999. http://www.oecd.org/puma/sigmaweb.
  • SIGMA (2002), Newsletter, March.
  • SIGMA (2006), SIGMA Peer Assistance Review of the Lithuanian National Audit Office, SIGMA Summary Report, March, http://www.vkontrole.lt/en/docs/SIGMA_Summary_Report.pdf
  • Treen, Nick (1999), Peer Review Identifies Ways to Strengthen External Audit, Public Management Forum, Vol. V, No: 5, September/October.
  • Walker, David M. (2006), Enhancing Public Confidence: The GAO’s Peer Review Experience – Even auditors need to be audited, Journal of Accountancy, July.
Yıl 2008, Sayı: 70, 3 - 42, 01.09.2008

Öz

Kaynakça

  • Bundesrechnungshof (2007), Peer Review Concerning the Macedonian State Audit Office, 3 August, Bonn.
  • CAG (2008), Annual Report 2007-2008, Controller and Auditor General of New Zeland, www.oag.govt.nz/annual-report/2007-08/appendix3.htm
  • CAG (2001), Peer Review of the New Zeland Audit Office, Report of the Australasian Council of Auditors, August.
  • Ferguson, Andrew and Bill Rafuse (2004), Who Audits the Auditor? The International Peer Review of the Office of the Auditor General of Canada, International Journal of Auditing, October.
  • Fraser, Sheila (2004), Opening Statement to the Standing Committee on Public Accounts, 11 March, bvg.gc.ca/internet/English/osh_20040311_e_23408.html
  • GAO (2007), Government Auditing Standards, July 2007 Revision, Comptrller General of the United States, Washington.
  • GAO (2008), Independent Peer Review Teams Give GAO a “Clean Opinion,” Cite Best Practices, Press Release, 30 June. http://www.gao.gov/press/peerreview_cleanopinion.pdf
  • GAO Peer Review Team (2005), International Peer Review of the Performance Audit Practice of the United States Government Accountability Office (Peer Review Report), April.
  • GAO Peer Review Team (2008), International Peer Review of the Performance Audit Practice of the United States Government Accountability Office (Peer Review Report), May.
  • Global Working Group (2008), New Age of Knowledge Sharing, http://www.agnet2.org/gwg/default.asp, Erişim: 11.08.2008
  • INTOSAI (1992), INTOSAI Auditing Standards, Washington.
  • INTOSAI (2005), INTOSAI Strategic Plan (2005-2010), http://www.intosai.org/blueline/upload/13estratplan.pdf
  • INTOSAI CBC (2008a), Development of INTOSAI Capacity Building Committee, INTOSAI Capacity Building Committee Subcommittee 2 Meeting, Lima (Peru), 19-20 June.
  • INTOSAI CBC (2008b), Promote Best Practices and Quality Assurance Through Voluntary Peer Reviews http://www.intosai.org/, Erişim Tarihi: 22.09.2008
  • OAG (2008), Good Marks for Performance Auditing at the Office of the Auditor General, http://www.riksrevisjonen.no/en/WhatsNew /NewsArchive/News_Good_marks_for_performance_auditing+at_t he_Office_of_the_Auditor_General.htm. Erişim Tarihi: 12.09.2008
  • International Peer Review of the Value for Money Audit Practice of the Office of the Auditor General of Canada, http://www.oag- bvg.gc.ca/internet/English/acc_rpt_e_10221.html#hd3a
  • KPMG (2005), Peer Review Report, 29 April. http://www.gao.gov/special.pubs/kpmgpeerreviewrpt2004.pdf
  • KPMG (2008), Peer Review Report, 05 May. http://www.gao.gov/about/review.html.
  • NAOD (2008), Peer Review of the National Audit Office of Denmark, http://www.riksrevisjonen.no/en/WhatsNew/NewsArchive/News_ Peer_review_of_the_National_Audit_Office_of_Denmark.htm, Erişim Tarihi: 23.09.2008
  • Najwyzsza Izba Kontroli (2007), Peer Review Report, http://www.nik.gov.pl/docs/final_peer-review_report070118_en.pdf
  • NCA (2007), Peer Review of the Netherlands Court of Audit, 29.03.2007, http://www.rekenkamer.nl/9282000/d/p408_peerreview_en.pdf?layout
  • SAO (2008), Peer Review of the State Audit Office of Republic of Macedonia, www.dzr.gov.mk/en/ Erişim: 17.09.2008
  • SIGMA (1999), Peer Review of the State Audit Office of Estonia, Paris, 24 July 1999. http://www.oecd.org/puma/sigmaweb.
  • SIGMA (2002), Newsletter, March.
  • SIGMA (2006), SIGMA Peer Assistance Review of the Lithuanian National Audit Office, SIGMA Summary Report, March, http://www.vkontrole.lt/en/docs/SIGMA_Summary_Report.pdf
  • Treen, Nick (1999), Peer Review Identifies Ways to Strengthen External Audit, Public Management Forum, Vol. V, No: 5, September/October.
  • Walker, David M. (2006), Enhancing Public Confidence: The GAO’s Peer Review Experience – Even auditors need to be audited, Journal of Accountancy, July.
Toplam 27 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

H Ömer Köse

Yayımlanma Tarihi 1 Eylül 2008
Yayımlandığı Sayı Yıl 2008 Sayı: 70

Kaynak Göster

APA Köse, H. Ö. (2008). Sayıştay Denetiminin Denetlenmesi: Uluslararası Uygulama Örnekleri Çerçevesinde Bir Değerlendirme. Sayıştay Dergisi(70), 3-42.