Federal Almanya Cumhuriyeti’nde Yüksek Denetim

Çağdaş devletlerde kamu mali yönetiminin denetimi, bu konuda uzmanlaşmış birimler tarafından yerine getirilmektedir. Kamu mali yönetiminde dış denetim, yüksek denetim mahkemeleri ya da Sayıştay olarak adlandırılan kurumlar tarafından gerçekleştirilmektedir. Günümüzde Almanya’da dış denetim, hem eyalet denetim mahkemeleri hem de Federal Yüksek Denetim Mahkemesi olan Sayıştay tarafından yürütülmektedir. Bu çalışmada dış denetim konusu temelinde, Almanya Sayıştayının hukuki statüsü, organizasyon yapısı, tavsiye ve denetim faaliyetleri incelenmektedir

Anahtar Kelimeler:

Dış denetim, Yüksek Denetim, Almanya Sayıştayı.

SUPREME AUDIT IN THE FEDERAL REPUBLIC OF GERMANY

In contemporary states, the auditing of public finance management is conducted by departments specialised in auditing. External auditing in public finance management is conducted by the institutions called Court of Supreme Audit or Court of Accounts. Today, the external auditing in Germany is performed by the Audit Institutions of States and Court of Accounts, which is the Federal Court of Supreme Audit. In the study, the legal status, organisational structure and the advising and auditing activities of German Court of Accounts are examined on the basis of external auditing

Keywords:

External auditing, Supreme audit, German Court of Accounts,

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