Dünyada ve Türkiye'de kamu iktisadi teşebbüslerinin mali denetimi
Financial auditing of state economic enterprises in Turkey and in the world
- Tez No: 124764
- Danışmanlar: PROF. DR. TURGAY BERKSOY
- Tez Türü: Yüksek Lisans
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Kamu İktisadi Teşekkülleri, Denetim, Finansal denetim, KİT, Performans denetimi, Özelleştirme, Control, Financial control, State Economic Enterprises, Performance auditing, Privatization
- Yıl: 2003
- Dil: Türkçe
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Maliye Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
GENEL BİLGİLER »sim ve Soyadı : îpek Boyar Xnabilim Dalı : Maliye Programı : Maliye Teorisi Tez Denışmanı : Prof. Dr. Turgay Berksoy Tez Türü ve Tarihi : Yüksek Lisans-Kasım 2003
Özet (Çeviri)
GENERAL KNOWLEDGE Name and Surname 'Field Programme Supervisor Degree awarded and Date Key Words İpek Boyar Public Finance Theory of Public Finance Professor Turgay Berksoy Master- March 2003 State Economic Enterprises,Auditing ABSTRACT FINANCIAL AUDITING OF STATE ECONOMIC ENTERPRISES IN TURKEY AND THE WORLD State Economic Enterprises are one of the main tools; used by the state for economical development. After the 1930 s number and importance of State Economic Enterprises increased in every new period. Although increasing number caused growing problems.State Economic Enterprises have a long history in the world. There are SEE' s almost in every state in the world.However defmiton of SEE' s differs from country to country. Increasing economical and social operations of the state generated fiscal ideas about insufficient and improper usage of the public sources. Because of such problems some auditing and managerial standards are introduced relevant to public sources. Auditing is a major managerial aspect. Searching whether the state operations and the accounting works properly means auditing. However recently auditing concept has changed and importance of productivity,efficiency,thriftiness, corruption risk analysis have increased. This is called“Performance Auditing”. Performance auditing is applied in almost every major country. State Auditing Instution of Turkey has recently started performance auditing. Such an auditing effort needs to be conducted economically efficient and effective. In this thesis State Economic Enterprises in both Turkey and the world will be investigated as well as the fiscal auditing of these enterprises. In the first part definition of State Economic Enterprises, history, foundation,Turkish case and examples from the world,importance of State Economic Enterprises in Turkish economy and the general problems of SEE' s are subjected.In the second part general definition of auditing, auditing of SEE' s,history of auditing, types of auditing and the performance auditing,privitisation of SEE' s and auditing of the privisation are included. In the third part auditing of SEE's and performance auditing in the world examples are 'subjected. In the fourth part auditing of SEE's and application of performance auditing in Turkey is subjected.
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