Public Audit Institutions Worldwide: Examples from The United Kingdom, Russia, Germany, India, China, The United States, And Brazil

Abstract

Audit is the process of evaluating compliance with established standards, legal regulations, or prescribed procedures, and verifying whether actions are taken in accordance with these standards, laws, or procedures as required. This process can be conducted across various domains such as financial reporting, internal control systems, legal compliance, risk management, operational effectiveness, and efficiency. Audit encompasses two dimensions: private sector firms' audit and public sector entities' audit. Public audit institutions play a central role in auditing public expenditures, overseeing how the government collects, manages, and spends public funds. Such audits are vital for accountability processes in the public sector and provide a structured mechanism for evaluating and monitoring public spending. Public audit institutions vary from country to country, each having its own unique structure, and may share similarities or differences with those of other countries. In this study, considering both economic and geographical characteristics, seven countries (China, the United Kingdom, Russia, Germany, India, Brazil, and the United States) have been selected to examine the general overview of their public audits. Overall, public audit plays a significant role in every country, albeit with variations. However, fundamental audit values such as independence, transparency, and accountability must be considered universally. Regardless of the political and administrative structure of each country, audit objectives highlight common global values.

Keywords

• Audit
• Audit Institutions
• Public Audit
• Public Audit in China
• Public Audit in the United Kingdom
• Public Audit in the United States

Dünyada Kamu Denetim Kurumları: İngiltere, Rusya, Almanya, Hindistan, Çin, Amerika Birleşik Devletleri ve Brezilya Örneği

Öz

Denetim, genel olarak belirlenen standartlara, yasal düzenlemelere veya belirlenmiş prosedürlere uygunluğun değerlendirilmesi ve bu standartların, yasaların veya prosedürlerin gerektirdiği şekilde hareket edilip edilmediğinin kontrol edilmesi sürecidir. Bu süreç, finansal raporlama, iç kontrol sistemleri, yasal uyumluluk, risk yönetimi, operasyonel etkinlik ve verimlilik gibi çeşitli alanlarda gerçekleştirilebilir. Denetimin iki boyutu olup bunlardan özel sektör firmalarının denetimi ve kamu kurumlarının denetimidir. Kamu denetim kurumları kamu harcamalarının denetlenmesinde merkezi bir rol oynamakta ve hükümetin kamu fonlarını nasıl topladığını, yönettiğini ve harcadığını denetlemektedir. Bu tür denetim kamu sektöründe hesap verebilirlik süreci açısından hayati önem taşımakta ve kamu harcamalarının değerlendirilmesi için ölçütler ve izlenmesi için de düzenli bir araç sağlamaktadır. Elbette her ülkenin kendi yapısına özgü kamu denetim kurumları bulunmakta olup diğer ülke kurumlarıyla benzer veya farklılıklara sahip olabilmektedir. Nitekim bu çalışmada küresel alanda gerek ekonomik gerekse coğrafi nitelikleri itibariyle yedi ülke (Çin, İngiltere, Rusya, Almanya, Hindistan, Brezilya ve Amerika Birleşik Devletleri) belirlenmiş ve bu ülkelerin kamu denetimlerinin genel görünümü incelenmiştir. Genel olarak, kamu denetimi her ülkede önemli bir rol oynamakla birlikte her ülkede farklılık gösterebilmektedir. Bununla birlikte tüm ülkelerde temel denetim değerleri olarak bağımsızlık, şeffaflık ve hesap verebilirlik mutlaka göz önünde bulundurulmalıdır. Sonuç olarak her ülkenin kendi siyasi ve idari yapılanmasına özgü denetim kurumları mevcut olabilse de denetim hedefleri küresel çapta ortak değerler olarak dikkat çekmektedir.

Anahtar Kelimeler

• Denetim
• Denetim Kurumları
• Kamu Denetimi
• Çin’de Kamu Denetimi
• İngiltere’de Kamu Denetimi
• ABD’de Kamu Denetimi

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