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Başkanlık Rejiminde Yüksek Denetim: Güney Kore Örneği

Yıl 2018, Sayı: 110, 29 - 61, 01.09.2018

Öz

Yönetimin fonksiyonlarından biri olan denetim, ülkelerin yönetim şekillerinden önemli ölçüde etkilenmektedir. Başkanlık sisteminin uygulandığı Güney Kore’nin yüksek denetim kurumu olan Denetim ve Teftiş Kurulunun da ülkedeki başkanlık sistemiyle bağlantılı olarak özgün bir yapıda düzenlendiği görülmektedir. Güney Kore Anayasası’nda düzenlenen Denetim ve Teftiş Kurulu, ülkenin en önemli kuruluşlarından biridir. Devletin gelir, gider ve hesaplarını denetleyen ve denetim sonuçlarını Başkana ve Ulusal Meclise rapor olarak sunan Denetim ve Teftiş Kurulunun, diğer yüksek denetim kurumlarından farklı olarak kamu görevlilerini teftiş yetkisi de bulunmaktadır. Bu çalışmada, Güney Kore Sayıştayının tarihçesi, anayasal konumu, teşkilat yapısı, denetim türleri, denetim kapsamı, denetime katılım uygulaması, teftiş ve raporlama faaliyetleri incelenmektedir.

Kaynakça

  • Act on Public Sector Audits (2010), 22 March, 2010, Art. 2.
  • Anti-Corruption and Civil Rights Commission (2018), http://www.acrc.go.kr/en/ board.do?command=searchDetail&method=searchList&menuId=020110 (Erişim Tarihi: 11.02.2018).
  • Aydoğdu, Y. (2017), “Güney Kore’de Uygulanan Hükümet Sistemi Üzerine İncelemeler”, TAAD, 31, 715-716.
  • Board of Audit and Inspection Act (1963), 13 December, 1963, Art. 22.
  • Board of Audit and Inspection (1996), Annual Report, Seul: Board of Audit and Inspection, 8.
  • Board of Audit and Inspection (2000), Annual Report, Seul: Board of Audit and Inspection, 15.
  • Board of Audit and Inspection (2005), Annual Report, Seul: Board of Audit and Inspection, 35.
  • Board of Audit and Inspection (2006), Annual Report, Seul: Board of Audit and Inspection, 13-41.
  • Board of Audit and Inspection (2009), Annual Report, Seul: Board of Audit and Inspection, 14.
  • Board of Audit and Inspection (2014), Annual Report, Seul: Board of Audit and Inspection, 8-26.
  • Board of Audit and Inspection (2018a), http://english.bai.go.kr/bai_eng/ html/about/briefHistory.do;jsessionid=E54yB3oP+xQO++G21HXuyvXN. node02?mdex=bai_eng11 (Erişim Tarihi: 04.01.2018).
  • Board of Audit and Inspection (2018b) http://www.bai.go.kr/eri_eng/html/ about/ greetings.do?mdex=eri_eng2 (Erişim Tarihi: 15.01.2018).
  • Board of Audit and Inspection (2018c), http://english.bai.go.kr/ bai_eng/html/about/organizationChart.do?mdex=bai_eng9 (Erişim Tarihi: 09.04.2018).
  • Board of Audit and Inspection (2018d), http://english.bai.go.kr/bai_eng/ cop/bbs/detailBoardArticle.do?bbsId=BBSMSTR_200000000004&n ttId=13519&searchCnd=7&searchWrd=Complacency%20and%20 Passivity%20of%20Public%20Officials&searchBgnDe=&searchEndDe =&searchYear=&searchCate=&mdex= (Erişim Tarihi: 07.052018).
  • Board of Audit and Inspection (2018e), http://english.bai.go.kr/bai_eng/ popup/ others/popup/request_popup_1.do (Erişim Tarihi: 02.07.2018).
  • Choi, J. W., Choe, C. S., Kim, J. (2013), Local Government and Public Administration in Korea, Suwon City: LOGODI (Local Government Officials Development Institute), 61-62.
  • Cho, C. L., Hong, J. H., Wright, D. S. (2010), “Intergovernmental Relations in Korea: From Dependency to Interdependency”, Public Administration in East Asia, Mainland China, Japan, South Korea, and Taiwan. Boca Raton, London and New York: CRC Press/Taylor and Francis Group, 395.
  • Constitution of the Republic of Korea (1948), July 17, 1948, Art. 66-100.
  • Enforcement Decree of the Act on Public Sector Audits (2015), 18 May, 2015, Art. 10.
  • Ginsburg, T. (2001), “Dismantling the “Developmental State”? Administrative Procedure Reform in Japan and Korea”, The American Journal of Comparative Law, 49, 1, s. 28.
  • Henderson, G. (1975), Korea: The Politics of the Vortex. Cambridge and London: Harvard University Press, 195.
  • Jung, Y. D. (1999), “Administrative Reform in Korea: A Historical-institutionalist Perspective”, Korea Journal, 39 (2), 10.
  • Jung, Y. D. (2014), The Korean State, Public Administration and Development: Past, Present and Future Challenges, Seoul: Seoul National University Press, 114.
  • Kim, A. J. (1991), “Decentralisation and Local Autonomy in Korea”, UN University Conference on Decentralisation and Alternative Rural-Urban Configurations, Barcelona, 16.
  • Kim, J. H. (2001), The Quality of Public Expenditure: Challenges and Solutions of Result-Focussed Management System in the Korean Public Sector, OECD Working Report, Paris, 11.
  • Kim, J. H. (2007), “The Conflict between Auditing and Evaluation in Korea”, Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, United Nations, New York, 163.
  • Kim, S. (2013), “Introduction to the Board of Audit and Inspection of Korea”, International Training Program for Government Auditors, Seul, 12.
  • Kim, S. (2015), Side by Side with People: Korea’s Experiences on Participatory Auditing, Public Participation in the Budget and Audit Process (PPBA) Learning Note, No. 1, World Bank Group, Washington DC, 5-12.
  • Kore Kültür ve Enformasyon Ajansı (2011), Kore Gerçeği, (Çev. N. Lee), Kore Kültür, Spor ve Turizm Bakanlığı Yayınları, 195-199.
  • Kore Kültür ve Enformasyon Ajansı (2015), Kore Gerçeği, (Çev. N. Lee), Kore Kültür, Spor ve Turizm Bakanlığı Yayınları, 225-227.
  • Köse, H. Ö. (2007), Dünyada ve Türkiye’de Yüksek Denetim, Ankara: Sayıştay Yayınları, 17.
  • Köksal, S. (1973), Sayıştayın Görev Alanı, Cumhuriyetin 50. Yılında Sayıştay. Ankara: Sayıştay Yayınları, s.19.
  • Mutluer, K., Öner, E., Coşkun, A. (2015), Sayıştay Hukuku, İstanbul: Bilgi Üniversitesi Yayınları, 106.
  • National Assembly Act (1988), 15 June, 1988, Art. 121.
  • Office of the Auditor General of Thailand (2015), Measures on Improving about Audit Function in Detecting Fraud and Corruption, Bangkok: Research and Development Office, 20.
  • Park, C. M. (2006), “Developing Local Democracy in South Korea: Challenges and Prospects”. 20th International Political Science Association World Congress, Fukuoka, 46-69.
  • Quah, J. S. T. (2010), “Defying Institutional Failure: Learning from the Experiences of Anti-Corruption Agencies in Four Asian Countries”. Crime Law Social Change, 53, 39.
  • Rho, S. Y., Lee, S. J. (2010), “History and Context of Public Administration in South Korea”, Public Administration in East Asia, Mainland China, Japan, South Korea, and Taiwan. Boca Raton, London and New York: CRC Press/Taylor and Francis Group, 349.
  • Sayın, İ. H. (1998), Avrupa Birliği Sayıştayı, Ankara: Cumhuriyetin 75. Yılı Dizisi, No: 2, 9-17.
  • Sayıştay Başkanlığı (2000), Performans ve Risk Denetim Terimleri, Sayıştay Yayınları, Ankara, 71.
  • SETA, (2015), Dünyada Başkanlık Sistemi Uygulamaları, Ankara: SETA Yayınları, 36.
  • SETA (2016a), Başkanlık Sistemlerinde Denge ve Denetleme, Ankara: SETA Yayınları, 45-46.
  • SETA (2016b), Başkanlık Sistemlerinde Yerel Yönetimler, Ankara: SETA Yayınları, 67.
  • Song, K. (2003), Oversight by Supreme Audit Institutions: The Korean Experience. Presentation at the XI International Anti-Corruption Conference, Seoul, 3. Supreme Court of Korea (2018), https://eng.scourt.go.kr/eng/judiciary/ organization/courts.jsp (Erişim Tarihi: 10.05.2018).
  • Tugay, R. (1973), Kuvvetler Ayrılığı İlkesi Karşısında Yüksek Mali Denetim ve Sayıştayımız, Cumhuriyetin 50. Yılında Sayıştay, Ankara: Sayıştay Yayınları, 222.
  • Yang, K. (2011), “Strengthening Public Financial Management through Internal Audit Reform”, 1st ASOSAI-EUROSAI Joint Conference, İstanbul, 3.

SUPREME AUDIT IN PRESIDENTIAL SYSTEM: SOUTH KOREA EXPERIENCE

Yıl 2018, Sayı: 110, 29 - 61, 01.09.2018

Öz

Auditing, one of the functions of the administration, is significantly affected by the regimes of the countries. It is seen that the Board of Audit and Inspection, the supreme audit institution of the South Korea, where the presidential system is implemented, has an original structure in connection with the presidential system in the country. The Board of Audit and Inspection, established by the Constitution of the South Kore, has a key position in the institutional environment of the country. The Board of Audit and Inspection, which audits the revenues, expenditures and accounts of the state and submits the audit reports to the President and the National Assembly, has the authority to inspect public officials unlike the other supreme audit institutions. In this study, the history, constitutional status, organizational structure, types of audit, scope of audit, practice of participatory auditing, inspection and reporting activities of the Board of Audit and Inspection of the South Korea are examined.

Kaynakça

  • Act on Public Sector Audits (2010), 22 March, 2010, Art. 2.
  • Anti-Corruption and Civil Rights Commission (2018), http://www.acrc.go.kr/en/ board.do?command=searchDetail&method=searchList&menuId=020110 (Erişim Tarihi: 11.02.2018).
  • Aydoğdu, Y. (2017), “Güney Kore’de Uygulanan Hükümet Sistemi Üzerine İncelemeler”, TAAD, 31, 715-716.
  • Board of Audit and Inspection Act (1963), 13 December, 1963, Art. 22.
  • Board of Audit and Inspection (1996), Annual Report, Seul: Board of Audit and Inspection, 8.
  • Board of Audit and Inspection (2000), Annual Report, Seul: Board of Audit and Inspection, 15.
  • Board of Audit and Inspection (2005), Annual Report, Seul: Board of Audit and Inspection, 35.
  • Board of Audit and Inspection (2006), Annual Report, Seul: Board of Audit and Inspection, 13-41.
  • Board of Audit and Inspection (2009), Annual Report, Seul: Board of Audit and Inspection, 14.
  • Board of Audit and Inspection (2014), Annual Report, Seul: Board of Audit and Inspection, 8-26.
  • Board of Audit and Inspection (2018a), http://english.bai.go.kr/bai_eng/ html/about/briefHistory.do;jsessionid=E54yB3oP+xQO++G21HXuyvXN. node02?mdex=bai_eng11 (Erişim Tarihi: 04.01.2018).
  • Board of Audit and Inspection (2018b) http://www.bai.go.kr/eri_eng/html/ about/ greetings.do?mdex=eri_eng2 (Erişim Tarihi: 15.01.2018).
  • Board of Audit and Inspection (2018c), http://english.bai.go.kr/ bai_eng/html/about/organizationChart.do?mdex=bai_eng9 (Erişim Tarihi: 09.04.2018).
  • Board of Audit and Inspection (2018d), http://english.bai.go.kr/bai_eng/ cop/bbs/detailBoardArticle.do?bbsId=BBSMSTR_200000000004&n ttId=13519&searchCnd=7&searchWrd=Complacency%20and%20 Passivity%20of%20Public%20Officials&searchBgnDe=&searchEndDe =&searchYear=&searchCate=&mdex= (Erişim Tarihi: 07.052018).
  • Board of Audit and Inspection (2018e), http://english.bai.go.kr/bai_eng/ popup/ others/popup/request_popup_1.do (Erişim Tarihi: 02.07.2018).
  • Choi, J. W., Choe, C. S., Kim, J. (2013), Local Government and Public Administration in Korea, Suwon City: LOGODI (Local Government Officials Development Institute), 61-62.
  • Cho, C. L., Hong, J. H., Wright, D. S. (2010), “Intergovernmental Relations in Korea: From Dependency to Interdependency”, Public Administration in East Asia, Mainland China, Japan, South Korea, and Taiwan. Boca Raton, London and New York: CRC Press/Taylor and Francis Group, 395.
  • Constitution of the Republic of Korea (1948), July 17, 1948, Art. 66-100.
  • Enforcement Decree of the Act on Public Sector Audits (2015), 18 May, 2015, Art. 10.
  • Ginsburg, T. (2001), “Dismantling the “Developmental State”? Administrative Procedure Reform in Japan and Korea”, The American Journal of Comparative Law, 49, 1, s. 28.
  • Henderson, G. (1975), Korea: The Politics of the Vortex. Cambridge and London: Harvard University Press, 195.
  • Jung, Y. D. (1999), “Administrative Reform in Korea: A Historical-institutionalist Perspective”, Korea Journal, 39 (2), 10.
  • Jung, Y. D. (2014), The Korean State, Public Administration and Development: Past, Present and Future Challenges, Seoul: Seoul National University Press, 114.
  • Kim, A. J. (1991), “Decentralisation and Local Autonomy in Korea”, UN University Conference on Decentralisation and Alternative Rural-Urban Configurations, Barcelona, 16.
  • Kim, J. H. (2001), The Quality of Public Expenditure: Challenges and Solutions of Result-Focussed Management System in the Korean Public Sector, OECD Working Report, Paris, 11.
  • Kim, J. H. (2007), “The Conflict between Auditing and Evaluation in Korea”, Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, United Nations, New York, 163.
  • Kim, S. (2013), “Introduction to the Board of Audit and Inspection of Korea”, International Training Program for Government Auditors, Seul, 12.
  • Kim, S. (2015), Side by Side with People: Korea’s Experiences on Participatory Auditing, Public Participation in the Budget and Audit Process (PPBA) Learning Note, No. 1, World Bank Group, Washington DC, 5-12.
  • Kore Kültür ve Enformasyon Ajansı (2011), Kore Gerçeği, (Çev. N. Lee), Kore Kültür, Spor ve Turizm Bakanlığı Yayınları, 195-199.
  • Kore Kültür ve Enformasyon Ajansı (2015), Kore Gerçeği, (Çev. N. Lee), Kore Kültür, Spor ve Turizm Bakanlığı Yayınları, 225-227.
  • Köse, H. Ö. (2007), Dünyada ve Türkiye’de Yüksek Denetim, Ankara: Sayıştay Yayınları, 17.
  • Köksal, S. (1973), Sayıştayın Görev Alanı, Cumhuriyetin 50. Yılında Sayıştay. Ankara: Sayıştay Yayınları, s.19.
  • Mutluer, K., Öner, E., Coşkun, A. (2015), Sayıştay Hukuku, İstanbul: Bilgi Üniversitesi Yayınları, 106.
  • National Assembly Act (1988), 15 June, 1988, Art. 121.
  • Office of the Auditor General of Thailand (2015), Measures on Improving about Audit Function in Detecting Fraud and Corruption, Bangkok: Research and Development Office, 20.
  • Park, C. M. (2006), “Developing Local Democracy in South Korea: Challenges and Prospects”. 20th International Political Science Association World Congress, Fukuoka, 46-69.
  • Quah, J. S. T. (2010), “Defying Institutional Failure: Learning from the Experiences of Anti-Corruption Agencies in Four Asian Countries”. Crime Law Social Change, 53, 39.
  • Rho, S. Y., Lee, S. J. (2010), “History and Context of Public Administration in South Korea”, Public Administration in East Asia, Mainland China, Japan, South Korea, and Taiwan. Boca Raton, London and New York: CRC Press/Taylor and Francis Group, 349.
  • Sayın, İ. H. (1998), Avrupa Birliği Sayıştayı, Ankara: Cumhuriyetin 75. Yılı Dizisi, No: 2, 9-17.
  • Sayıştay Başkanlığı (2000), Performans ve Risk Denetim Terimleri, Sayıştay Yayınları, Ankara, 71.
  • SETA, (2015), Dünyada Başkanlık Sistemi Uygulamaları, Ankara: SETA Yayınları, 36.
  • SETA (2016a), Başkanlık Sistemlerinde Denge ve Denetleme, Ankara: SETA Yayınları, 45-46.
  • SETA (2016b), Başkanlık Sistemlerinde Yerel Yönetimler, Ankara: SETA Yayınları, 67.
  • Song, K. (2003), Oversight by Supreme Audit Institutions: The Korean Experience. Presentation at the XI International Anti-Corruption Conference, Seoul, 3. Supreme Court of Korea (2018), https://eng.scourt.go.kr/eng/judiciary/ organization/courts.jsp (Erişim Tarihi: 10.05.2018).
  • Tugay, R. (1973), Kuvvetler Ayrılığı İlkesi Karşısında Yüksek Mali Denetim ve Sayıştayımız, Cumhuriyetin 50. Yılında Sayıştay, Ankara: Sayıştay Yayınları, 222.
  • Yang, K. (2011), “Strengthening Public Financial Management through Internal Audit Reform”, 1st ASOSAI-EUROSAI Joint Conference, İstanbul, 3.
Toplam 46 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Yusuf Pustu Bu kişi benim

Kadir Aksüt Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2018
Yayımlandığı Sayı Yıl 2018 Sayı: 110

Kaynak Göster

APA Pustu, Y., & Aksüt, K. (2018). Başkanlık Rejiminde Yüksek Denetim: Güney Kore Örneği. Sayıştay Dergisi(110), 29-61.