Sürdürülebilir Kalkınma Odaklı Denetim Anlayışı: Sayıştay İçin Kurumsal ve İşlevsel Bir Model Önerisi

Abstract

One of the new focus areas for the supreme audit institutions (SAIs) is the United Nations 2030 Agenda. Institutional and functional structures were examined in this study, which was carried out in order to integrate the Agenda, which includes sustainable development goals and objectives, into all processes of the Turkish Court of Accounts (TCA). Accordingly, there are various problems in the basic stages (planning, implementation, reporting, monitoring, quality control and assurance) that guide the audits, and sustainable development goals are not integrated into these processes. The organizational structure and capacity of the institution should also be developed with a focus on sustainable development. Although the audits of the Court of Accounts affect various aspects of sustainable development, they cannot be measured and the added value created is unknown. It is thought that if the sustainable development-oriented audit model developed in the study is implemented, the Court of Accounts can contribute to the development of our country, and the expectation regarding the monitoring and review of the United Nations 2030 Agenda can be met.