Role and Efficiency of Court of Accounts in Ensuring the Efficiency of Public Expenditures
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Abstract
Officers assigned and authorized by the government for budget execution and relations and disagreement thereof are judged and concluded through a different method by Court of Accounts working as an auditing mechanism. In the present study, it is aimed to reveal the role of Court of Accounts in ensuring the efficiency of public expenditures. In this context, all process from auditing accounts, judicial decrees and results of decrees is handled through detection method in order to identify the problems of the system and effects of Court of Accounts Law No. 6085 on auditing accounts. The primary problems are performance of auditing in secret by Court of Accounts and existence of an isolated structure.