AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ
Yıl: 2020 Cilt: 32 Sayı: 117 Sayfa Aralığı: 57 - 85 Metin Dili: Türkçe İndeks Tarihi: 13-05-2021
AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ
Öz: 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 Kelime: THE RELATIONSHIP BETWEEN EUROPEAN COURT OF AUDITORS AND THE SUPREME AUDIT INSTITUTIONS OF MEMBER STATES
Öz: European Court of Auditors (ECA) is responsible for the independent audit of theEuropean Union (EU) budget and financial management. With the audits, ECA contributesto the development of the financial management of the EU, protection of the financialinterests of the citizens of EU member states, and improvement of fiscal transparency andaccountability. This study aims to determine the extent of the relationship between ECA andthe 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 ofthe member states. There are some problems between ECA and the SAIs of the memberstates due to joint audits, the structure of institutional relations and administrative systems ofthe decentralised member states.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | Dikmen S, ÇİÇEK H (2020). AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. , 57 - 85. |
| Chicago | Dikmen Süleyman,ÇİÇEK Hüseyin Güçlü AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. (2020): 57 - 85. |
| MLA | Dikmen Süleyman,ÇİÇEK Hüseyin Güçlü AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. , 2020, ss.57 - 85. |
| AMA | Dikmen S,ÇİÇEK H AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. . 2020; 57 - 85. |
| Vancouver | Dikmen S,ÇİÇEK H AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. . 2020; 57 - 85. |
| IEEE | Dikmen S,ÇİÇEK H "AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ." , ss.57 - 85, 2020. |
| ISNAD | Dikmen, Süleyman - ÇİÇEK, Hüseyin Güçlü. "AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ". (2020), 57-85. |
| APA | Dikmen S, ÇİÇEK H (2020). AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. Sayıştay Dergisi, 32(117), 57 - 85. |
| Chicago | Dikmen Süleyman,ÇİÇEK Hüseyin Güçlü AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. Sayıştay Dergisi 32, no.117 (2020): 57 - 85. |
| MLA | Dikmen Süleyman,ÇİÇEK Hüseyin Güçlü AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. Sayıştay Dergisi, vol.32, no.117, 2020, ss.57 - 85. |
| AMA | Dikmen S,ÇİÇEK H AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. Sayıştay Dergisi. 2020; 32(117): 57 - 85. |
| Vancouver | Dikmen S,ÇİÇEK H AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ. Sayıştay Dergisi. 2020; 32(117): 57 - 85. |
| IEEE | Dikmen S,ÇİÇEK H "AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ." Sayıştay Dergisi, 32, ss.57 - 85, 2020. |
| ISNAD | Dikmen, Süleyman - ÇİÇEK, Hüseyin Güçlü. "AVRUPA SAYIŞTAYI İLE ÜYE DEVLET YÜKSEKDENETİM KURUMLARI ARASINDAKİ İLİŞKİ". Sayıştay Dergisi 32/117 (2020), 57-85. |
