The Role of Turkish Court of Accounts as an Audit Agency of The Grand National Assembly of Turkey: The Amendments and the Impacts after the Court of Accounts Law No.6085

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Onder M. , Meydanli M. A.

AMME IDARESI DERGISI, vol.52, pp.123-153, 2019 (Journal Indexed in SSCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 52
  • Publication Date: 2019
  • Title of Journal : AMME IDARESI DERGISI
  • Page Numbers: pp.123-153


Parliaments empower the executive bodies in order to collect revenue and spend it on behalf of the citizens through budgets and audit this authority through supreme audit institutions. As a result of theoretical and practical new approaches and developments experienced in the international arena, significant regulations on public financial management and audit system have been realized in Turkey. One of the most important regulation is the Law on Turkish Court of Accounts, No. 6085, which redefines the scope of duty of the Turkish Court of Accounts and includes organizational performance to the activities of reporting to the Grand National Assembly of Turkey (GNAT). This study aims to explore how the Law No. 6085 affected the relations between the GNAT and the Turkish Court of Accounts, how the GNAT's audit function has been affected, what's new and what are the changes brought by the Law, and what problems encountered in implementation process. The findings and observations gathered through quantitative and qualitative data collection methods were evaluated, the interrupted time series as a quasi-expermental design was adopted for the impact analysis, and a solution proposal for resolving the problems were developed.