Avrupa Sayıştayı İle Üye Devlet Yüksek Denetim Kurumları Arasındaki İlişki

Avrupa Sayıştayı, Avrupa Birliği AB bütçesini ve mali yönetimini bağımsız bir şekilde denetlemekle yükümlüdür. Avrupa Sayıştayı yaptığı denetimlerle AB’nin mali yönetiminin geliştirilmesine, AB üyesi devletlerin vatandaşlarının mali çıkarlarının korunmasına ve mali saydamlık ile hesap verebilirliğin iyileştirilmesine katkıda bulunmaktadır. Çalışmada Avrupa Sayıştayının üye devlet yüksek denetim kurumları YDK ile olan ilişkisinin boyutunun ve yaşanan sorunların tespit edilmesi amaçlanmaktadır. Avrupa Sayıştayı ile üye devlet YDK’ları arasında hiyerarşik olmayan bir işbirliği ve koordinasyon vardır. Avrupa Sayıştayı ile üye devlet YDK’ları arasında ortak denetimden, kurumsal ilişkilerin yapısından ve birliğe üye âdemi merkeziyetçi devletlerin yönetim sistemlerinden kaynaklanan sorunlar mevcuttur.

Anahtar Kelimeler:

Avrupa Sayıştayı, Denetim, Yüksek Denetim Kurumu YDK , Avrupa Birliği AB

THE RELATIONSHIP BETWEEN EUROPEAN COURT OF AUDITORS AND THE SUPREME AUDIT INSTITUTIONS OF MEMBER STATES

European Court of Auditors ECA is responsible for the independent audit of the European Union EU budget and financial management. With the audits, ECA contributes to the development of the financial management of the EU, protection of the financial interests of the citizens of EU member states, and improvement of fiscal transparency and accountability. This study aims to determine the extent of the relationship between ECA and the Supreme Audit Institutions SAIs of the member states and the problems encountered. There is a non-hierarchical collaboration and coordination between ECA and the SAIs of the member states. There are some problems between ECA and the SAIs of the member states due to joint audits, the structure of institutional relations and administrative systems of the decentralised member states.

Keywords:

European Court of Auditors ECA , Audit, Supreme Audit Institution SAI , European Union EU,

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