COMPARİSON OF TURKİSH, SYRİAN COURT OF ACCOUNTS İN TERMS OF İTS ORGANİZATİON AND LOCAL GOVERNMENT AUDİT

TEŞKİLATI VE YEREL YÖNETİMLERİ DENETLEMESİ BAKIMINDAN TÜRKİYE İLE SURİYE SAYIŞTAY’ININ KARŞILAŞTIRILMASI

Abstract

Turkey and Syria are two riparian countries and there are many similarities and commonalities between the peoples of the two countries. Because Türkiye and Syria were part of the Ottoman Empire before the Second World War. For this reason, it is expected that there will be similarity between the cultures and institutions of the two countries. The aim of this study is to investigate the similarities and differences of the Turkish and Syrian Courts of Accounts in terms of their establishment, organizational structures and supervision of local governments. In this context, while the establishment of the Court of Accounts in Turkey is a constitutional obligation, there is no provision in the Syrian Constitution regarding the establishment of the Court of Accounts. While the Court of Accounts in Turkey is organized only at the central level, the Court of Accounts in Syria is organized both at the central and local level. Therefore, the SAIs of the two countries have a lot to learn from each other. The purpose of this study is to indicate the similarities and divergences of the SAIs of the two countries and to show the aspects that they can learn from each other. The scope of the study is limited to the organizational structure of the Court of Accounts of both countries and its supervision of local governments. The method of the study was carried out based on literature review and previous scientific studies and researches in this field. The data obtained as a result of the study show that the SAIs of both countries have many aspects to learn from each other in terms of organization, working style and auditing local governments. The study was concluded with the general evaluation and conclusion part.