The main purpose of the journal is to pioneer the development of audit literature; to share theoretical and practical studies, current developments and accumulated experiences in the field of supreme audit and fiscal jurisdiction, to encourage new pursuits, different perspectives and innovative approaches to the development of public administration and especially the public financial management system in order to contribute to the construction of the intellectual and methodological foundations of an ethical, transparent, accountable and dynamic management that produces more value, functions more effectively.
The journal includes disciplinary and interdisciplinary professional and academic studies related to public finance, financial law, public administration, public law, and public economy, with a particular emphasis on studies related to the audit and judicial functions of TCA.
The journal covers the TCA’s decisions and news on developments in the world of supreme auditing, as well as the professional and academic studies of academics, experts, and practitioners from all over the world, together with the TCA’s members. It aims to contribute to professionals, members of the judiciary, public administrators, academics, and researchers who are interested in auditing and related fields, especially those who carry out the auditing profession.