BibTex RIS Kaynak Göster

Follow-up Mechanism: A Missing-Link in Audit Cycle

Yıl 2016, Sayı: 100, 109 - 123, 01.03.2016

Öz

Günümüzde, gelişim imkânlarına ışık tutmak ve kamu mali yönetim sisteminin iyileştirilmesine rehberlik etmek kamu denetiminin temel amaçlarından biri haline gelmiştir. Kuşkusuz, kamu denetiminin en önemli fonksiyonu kamu kesiminde hesap verilebilirliğin ve mali şeffaflığın geliştirilmesidir. Bu bağlamda, izleme denetimine ya da denetimin izlenmesine önem atfedilmesi, denetim teori ve uygulamasındaki yenilikçi gelişmelere uyum sağlanmasına büyük ölçüde katkı sağlayabilir. Bu çalışmadaki temel savımız, izleme aşamasının kamu sektörü denetiminin dördüncü safhası olarak tanımlanması/betimlenmesi ve aynı zamanda ilgili rehberliğin ISSAI Çerçevesine dâhil edilmesi gerekliliğidir. Eğer bir denetim yaklaşımı kendisini sadece düzensizliklerin tespit edilmesiyle sınırlar ve herhangi bir gelişim olanağına işaret etmezse, kendisini son tahlilde yaratıcı olmayan kurumsal bir tekniğe indirgemiş olur. Belki de bir bütün olarak performans denetimi tanımı altında çok daha kapsayıcı bir kamu sektörü denetimi tanımına ihtiyaç duymaktayız. Esasen performans denetimi diğer denetim yaklaşımlarından; çözüm yolları önermesi, gelişimsel hususlara dikkat çekmesi ve nihayetinde kamu mali sisteminin iyileştirilmesi için somut öneriler geliştirmesi bakımından ayrışır. Kuşkusuz bu amaçlar ancak etkin ve uygun bir izleme mekanizması aracılığıyla gerçekleştirilebilir

Kaynakça

  • GAGAS-Government Auditing Standards, 2011 Revision, http://www.gao.gov/ assets/590/ 587281.pdf, (Access date: 15.06.2016).
  • IFAC ISAs (2010), International Federation of Accountants, The Clarified Standards, https://www.iaasb.org/clarity-center/clarified-standards, (Access date: 15.06.2016).
  • INTOSAI ISSAI 10 (2007), Mexico Declaration on Independence, http://www. issai.org/media/12922 /issai_10_e.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 11 (2007), INTOSAI Guidelines and Good Practices Related to SAI Independence, http://www.issai.org/media/12918/issai_11_e.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 12 (2013), The Value and Benefits of Supreme Audit Institutions – Making a Difference to the Lives of Citizens, http://www.issai.org/ media/84539/issai-12-e.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 100, Fundamental Principles of Public-Sector Auditing, http:// www.issai.org/media/ 69909/issai-100-english.pdf, 2013, (Access date: 15.06.2016).
  • INTOSAI ISSAI 200 (2013), Fundamental Principles of Financial Auditing, http://www.issai.org/media/ 69910/issai-200-english.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 300 (2013), Fundamental Principles of Performance Auditing, http://www.issai.org/ media/69911/issai-300-english.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 400 (2013), Fundamental Principles of Compliance Auditing, http://www.issai.org/media/13208/issai_1003_e_.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 1000-2999 (2010), General Auditing Guidelines on Financial Audit, guidelines/, (Access date: 15.06.2016).
  • Lonsdale J., Wilkins P., Ling T. (eds.) (2011), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, Cheltenham, UK-Northampton, MA, USA.
  • Public Service Commission of Canada, Audit Manual (2006), Chapter7, Audit Follow-up Phase, http://www.psc-cfp.gc.ca/adt-vrf/mnl/chap7-eng.htm, (Access date: 15.06.2016).
  • Russell, J.P. (2007), The Internal Auditing Pocket Guide: Preparing, Performing, Reporting, and Follow-Up, ASQ Quality Press, Milwaukee, Wisconsin.

FOLLOW-UP MECHANISM: A MISSING-LINK IN AUDIT CYCLE

Yıl 2016, Sayı: 100, 109 - 123, 01.03.2016

Öz

Shedding light to developmental chances and guiding on the betterment of public finance management system has become one of the core aims of public auditing today. Doubtlessly, the most significant function of public auditing is to advance accountability and fiscal transparency in the public sector. In this respect, attaching importance to followup audit may highly contribute to complying with the innovative developments in audit theory and practice. It is our assertion that the follow-up phase has to be defined and described as the fourth phase of public sector auditing and the relevant guidance should be included within the ISSAI Framework as well. If an audit approach limits itself only with the detection of irregularities and does not indicate any developmental capability, it eventually reduces itself into a non-creative institutional technique. Perhaps we need a more comprehensive definition of public sector auditing under the label of performance audit as a whole. Performance audit differs essentially from the other audit approaches in that it offers solutions, highlights progressive points and yet develops concrete recommendations for the enhancement of public management system. Admittedly, these goals are achievable only through an effective and appropriate follow-up mechanism

Kaynakça

  • GAGAS-Government Auditing Standards, 2011 Revision, http://www.gao.gov/ assets/590/ 587281.pdf, (Access date: 15.06.2016).
  • IFAC ISAs (2010), International Federation of Accountants, The Clarified Standards, https://www.iaasb.org/clarity-center/clarified-standards, (Access date: 15.06.2016).
  • INTOSAI ISSAI 10 (2007), Mexico Declaration on Independence, http://www. issai.org/media/12922 /issai_10_e.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 11 (2007), INTOSAI Guidelines and Good Practices Related to SAI Independence, http://www.issai.org/media/12918/issai_11_e.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 12 (2013), The Value and Benefits of Supreme Audit Institutions – Making a Difference to the Lives of Citizens, http://www.issai.org/ media/84539/issai-12-e.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 100, Fundamental Principles of Public-Sector Auditing, http:// www.issai.org/media/ 69909/issai-100-english.pdf, 2013, (Access date: 15.06.2016).
  • INTOSAI ISSAI 200 (2013), Fundamental Principles of Financial Auditing, http://www.issai.org/media/ 69910/issai-200-english.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 300 (2013), Fundamental Principles of Performance Auditing, http://www.issai.org/ media/69911/issai-300-english.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 400 (2013), Fundamental Principles of Compliance Auditing, http://www.issai.org/media/13208/issai_1003_e_.pdf, (Access date: 15.06.2016).
  • INTOSAI ISSAI 1000-2999 (2010), General Auditing Guidelines on Financial Audit, guidelines/, (Access date: 15.06.2016).
  • Lonsdale J., Wilkins P., Ling T. (eds.) (2011), Performance Auditing: Contributing to Accountability in Democratic Government, Edward Elgar, Cheltenham, UK-Northampton, MA, USA.
  • Public Service Commission of Canada, Audit Manual (2006), Chapter7, Audit Follow-up Phase, http://www.psc-cfp.gc.ca/adt-vrf/mnl/chap7-eng.htm, (Access date: 15.06.2016).
  • Russell, J.P. (2007), The Internal Auditing Pocket Guide: Preparing, Performing, Reporting, and Follow-Up, ASQ Quality Press, Milwaukee, Wisconsin.
Toplam 13 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Murat İnce

Yayımlanma Tarihi 1 Mart 2016
Yayımlandığı Sayı Yıl 2016 Sayı: 100

Kaynak Göster

APA İnce, M. (2016). Follow-up Mechanism: A Missing-Link in Audit Cycle. Sayıştay Dergisi(100), 109-123.