ANALYSIS OF FRENCH COUR DES COMPTES IN NAPOLEONIC SUPREME AUDIT MODEL

Year 2018, Volume: 23 Issue: 3, 1117 - 1130, 30.07.2018

Ökkeş Yücel Serpil Ağcakaya

Abstract

Court of Accounts is an integral part of the institutional structure of democratic societies. The structure and function of the Court of Accounts, the indispensable organs of parliamentary democracy, may vary from country to country due to their respective legal tradition, historic development, political systems, culture, language and regional affiliations. Today, supreme audit institutions in the world are grouped as westminster model, Napoleonic(judicial) model and board model. France is a pioneer among the developed countries where the Napoleonic model has emerged and spread to the world. The aim of this study is to examine the French Cour Des Comptes, which has a great influence in the formation of the administrative structure of the Turkish Court of Accounts, in the context of its historical background, legal status, administrative structure, duties and authorities and to submit proposals to the Turkish Court of Accounts.

Keywords

Supreme Audit, Judicial Audit, French Cour Des Comptes

YARGISAL YÜKSEK DENETİM MODELİNDE FRANSA SAYIŞTAYININ ANALİZİ

Abstract

Sayıştaylar demokratik toplumlarda yer alan kurumsal yapının ayrılmaz bir parçasıdır. Parlamenter demokrasinin vazgeçilmez organları olan Sayıştayların görev ve yapıları ülkelerin hukuki geleneğine, kültürüne, bölgesel ilişkilerine, siyasi sistemlerine, tarihi gelişimine ve kullandıkları dile göre farklılıklar göstermektedir. Günümüzde dünya Sayıştayları Westminster, yargı ve kurul modeli olarak gruplanmıştır. Fransa, yargı modelinin ortaya çıktığı ve dünyaya yayıldığı gelişmiş ülkeler arasında öncü konumdadır. Bu çalışmanın amacı Türk Sayıştayının da idari yapısının oluşumunda büyük etkiye sahip olan Fransa Sayıştayını tarihsel geçmişi, yasal durumu, idari yapılanması, görev ve yetkileri bağlamında incelemek ve Türk Sayıştayına öneriler sunmaktır.

Keywords

Yüksek Denetim, Yargı Denetimi, Fransa Sayıştayı

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