The Audition of Final Accounts Law: a Critical Approach on The Inefficiency of Existing Audition and Solution Offers in Order To Promote Efficiency

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Date

2019

Authors

Müftüoğlu, Zeynep

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Istanbul Univ Press, Istanbul Univ Rectorate

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Law
(2003)
Started in 2003 with 21 students, the Atılım University School of Law has so far graduated over 1700 students, and currently offers education for more than 1300 students. With the aim stressed by our Founding Dean Prof. Dr. Nami Çağan, we grant students with the background that allows them to access and evaluate information, rather than overloading them with information dumps during our education and training in the field of law. With a curriculum prepared with this approach and our mission in mind, we aim to graduate our students as actual legal experts who have internalized ethical rules, who are knowledgeable in terms of rules and institutions; and who are cultured, versatile, broad-visioned and inquisitive. In addition to basic courses in law conducted by our academic staff as pioneers of their field with respect to these principles, elective courses are available pursuant to current events such as those in mediation for legal disagreements, law and women, sports law, informatics law, media law and legal English; as well as law clinics to offer effective and interactive education. In addition, graduate and doctorate degree programs, alongside certificate programs such as those to train experts, peace-makers, mediators, and trustees in composition, are underway. A member of the European Law Faculties Association (ELFA), our School offers international relations and events, the Erasmus+ program, national and international fictional court contests, law and art days prepared by our student networks, or career forums in law to collaborate in the personal development of our students.

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Abstract

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.

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Fiscal accounts law, legislative audition, court of accounts, constitutional court, public budget

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34th International Public Fice Conference -- APR 24-27, 2019 -- Antalya, TURKEY

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Start Page

600

End Page

604

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