AMU DENETİMİNDE PERFORMANS ÖLÇÜMÜ VE YÜKSEK DENETİM KURUMLARI (YDK) İÇİN GÜÇLÜKLERİ

Son otuz yılda daha fazla tanınır hale gelen performans ölçümünün kamu sektörüaçısından taşıdığı önem, hem akademisyenler hem de uygulayıcılar için artan bir ilgininkonusunu oluşturmaktadır. Bununla birlikte akademik literatürde uygun göstergelerin(KPG’ler) oluşturulması, kullanılması ve yorumlanması konularında ve aynı zamandaperformans ölçümünün güçlükleri ve paradoksları hakkında bitmeyen bir tartışma ve kaygısöz konusudur.İlk dönemlerdeki isteksizliklerine rağmen Yüksek Denetim Kurumları (YDK’lar) dakendi performanslarını ölçmenin önemini giderek fark etmektedir. Uluslararası YüksekDenetim Kurumları Teşkilatı (INTOSAI) tarafından geliştirilen yeni performans ölçümü aracı(yeni SAI PMF), farklılıklarına bakılmaksızın tüm YDK’lar için uygulanabilir bir performansölçümü çerçevesi oluşturmaya yönelik ortak çabanın bir eseri olarak ortaya çıkmıştır.Yakın zamana kadar bu değerlendirme, bir ülkenin kamu maliyesini yönetmeyeyönelik sistemleri değerlendirmek için kullanılan araçlarla (PEFA, CFAA, vb. gibi) veyaYDK’lar tarafından geliştirilen kabiliyet veya olgunluk modelleriyle (bunların bazıları bumakalede kısaca sunulmaktadır) yapılmıştır. Çalışmanın ortaya koyduğu sonuca göregöstergeler yoluyla performans ölçümü, her zaman tartışmalı bir husus olacaktır ve buyüzden kendi başına bir amaç olarak değil, sadece karar alıcılara yardımcı olabilecek biraraç olarak kullanılması gerekmektedir

RFORMANCE MEASUREMENT IN PUBLICAUDITING AND CHALLENGES FOR SUPREME AUDITINSTITUTIONS

Performance measurement has gained more recognition over the last three decades and presents an increasing importance in the public sector for both academicians and practitioners. However, in the academic literature there is an endless discussion and concern relating to the establishment and use of appropriate indicators (KPIs), their interpretation as well as the challenges and the paradoxes of the performance measurement. Despite their initial reluctance, Supreme Audit Institutions (SAIs) are increasingly realizing the importance of measuring their performance too. The new tool (new SAI PMF) developed by the International Organization of SAIs (INTOSAI) is the result of a common effort to create a performance measurement framework applicable to all SAIs regardless of their differences. Until recently, this evaluation was made either by using tools used to evaluate the systems for managing a country’s public finances (such as PEFA, CFAA, etc.) or by capability or maturity models that have been developed by the actual SAIs, some of which are presented briefly in this paper. The study concludes that performance measurement via indicators will always be a controversial issue, so it should be used only as a tool that can help decision-makers and not as an end itself

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