Browsing by Author "Muftuoglu, Zeynep"

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The Audition of Final Accounts Law: a Critical Approach on The Inefficiency of Existing Audition and Solution Offers in Order To Promote Efficiency
(Istanbul Univ Press, Istanbul Univ Rectorate, 2019) Muftuoglu, Zeynep; Law
The detection of flaws in the audit of the final accounts law, which is an indicator of the compatibility of the revenues collected and spending in a given financial year made by the executive body to the budget law, and efforts to address these flaws is a major requirement for fulfilling the principle of the rule of law and ensuring the budget right. In the study, regarding the importance of final accounts law in the realization of rule of law principle and budget right, the characteristics of the final accounts law and the auditing mechanisms on it are being examined. Such examination is held through a critical approach and ineffective and problematic sides of the auditing are tried to be sorted out. In the light of that research, solutions are tried to be developed. Regarding that aim, in the conclusion section, the mechanisms required to address the flaws caused by the shortcomings of the conducted audits will be discussed and suggestions that would remove these shortcomings will tired to be suggested. As it can be seen in the discussions, the most possible and effective way to remove the flaws in the auditing of the final accounts law can be appointed and zoomed on the legislative branch. On the basis of the characteristics of the auditions, solutions will be more focused on legislative level as well.