Sayıştay Denetiminin Denetlenmesi: Uluslararası Uygulama Örnekleri Çerçevesinde Bir Değerlendirme

Yıl 2008, Sayı: 70, 3 - 42, 01.09.2008

H Ömer Köse

Öz

Küreselleşme süreci ile artan rekabet, özel kişi ve kuruluşlar kadar, devletleri ve devleti oluşturan kurumları da daha etkin çalışmaya zorlamaktadır. Devlet yönetiminde etkinliğin sağlanması, kötü yönetimin, israf ve yolsuzlukların önlenmesi, hukuk devleti ilkesinin çağdaş yönetim ilkeleriyle birlikte hayata geçirilmesi, Sayıştaylarca gerçekleştirilen bağımsız dış denetimin temel amacını oluşturmaktadır. Parlamento adına bu görevi yürüten ve ürettikleri raporlarla yürütme organı üzerindeki parlamenter denetimi işlevsel kılan Sayıştaylar, halk adına kullanılan yönetim yetkisinin aynı zamanda halk için, halkın ortak çıkarları doğrultusunda ve halkın ortak refahını en çok artıracak şekilde kullanılmasına yaptıkları katkı ile demokratik yönetimin işleyişinde temel bir unsuru oluşturmaktadır.

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