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

Hüseyin Işık
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Hüseyin Işık: Izmir University Of Economics

Journal of Finance Letters (Maliye ve Finans Yazıları), 2023, vol. 38, issue 120, 203-230

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.

Keywords: Financial Inspection Board; Fiscal Audit; Inspection (search for similar items in EconPapers)
JEL-codes: D73 H83 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:38:y:2023:i:120:p:203-230

DOI: 10.33203/mfy.1323250

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