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Closing The Finance Inspection Board and Its Effect on Public Financial Audit

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  • Hüseyin Işık

    (Izmir University Of Economics)

Abstract

It is accepted that the modern sense of public financial audit in Türkiye began with the establishment of the Finance Inspection Board in 1879. The Board continued its activities throughout the Ottoman Period, transferred to the Republican Period and fulfilled his duties. The most important feature of the Board is that it has the widest financial inspection, examination and investigation duties and powers in all public institutions and organizations. It was closed in 2011. Considering the past positive services of the Board and the increasing importance of similar units in the USA, France and England, its closure was not a positive step in the public financial audit, but caused weaknesses.

Suggested Citation

  • Hüseyin Işık, 2023. "Closing The Finance Inspection Board and Its Effect on Public Financial Audit," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 38(120), pages 203-230, October.
    • Handle: RePEc:acc:malfin:v:38:y:2023:i:120:p:203-230
    DOI: https://doi.org/10.33203/mfy.1323250
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    More about this item

    Keywords

    Financial Inspection Board; Fiscal Audit; Inspection;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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