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The perception of the auditor on the effectiveness of performanceaudit in the public sector: a case study: Turkish court of accounts

Başlık çevirisi mevcut değil.

  1. Tez No: 723744
  2. Yazar: KEMAL TAŞTEKİN
  3. Danışmanlar: DR. ANTONELLA RUSSO
  4. Tez Türü: Yüksek Lisans
  5. Konular: Kamu Yönetimi, Public Administration
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 2018
  8. Dil: İngilizce
  9. Üniversite: University of Greenwich
  10. Enstitü: Yurtdışı Enstitü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 64

Özet

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Özet (Çeviri)

The key purpose of this study is to investigate the perception of the auditor on the effectiveness of Performance Audit in the public sector. Therefore, the study presents a regarded scholarly research documents, books and distinctive project briefly in regard to accounting and finance and other sources concerning to this study. This proposed research follows the method of gaining empirical records from semi-organized interviews implemented in order to understand the perception of auditor deeply. These interviews have been implemented with 23 auditors who have working in the different group at TCA. The fundamental contribution of this research is to raise the consciousness and knowledge about the effects of the performance audit on public sector administrations. Furthermore it concisely provides an evaluation of the literature for perception of the auditor on the effectiveness of Performance Audit in the public sector, analyses some nations which advanced in performance audit, looks at the applications by Turkish Court of Accounts (TCA) and analyses the main problems that TCA experiences and suggests some solutions. The system of this study, which is used to analysis the research questions, will be described. As a senior auditor at the Turkish Court of Accounts (TCA), the researcher has recognized the lack of serious papers which concentrate their attention on the perception of the auditor on the effectiveness of Performance Audit in the public sector. Consequently, this study mainly intends to study the perception of the auditor on the effectiveness of Performance Audit in the public sector and make evaluations on the role of the TCA as a case study. Case study methodology is used to realize the objective of this work. The findings demonstrate that auditors confront with numerous difficulties as a result of insufficient knowledge of senior management on this subject and complex and incorrect legal regulations on performance audit in Law No. 5018 and 6085, weak follow-up mechanism by parliamentary. This study additionally provides some suggestions for defeating those challenges

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