Başkanlık Rejiminde Yüksek Denetim: Güney Kore Örneği

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

Yusuf Pustu Kadir Aksüt

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.

Anahtar Kelimeler

Yüksek Denetim, Denetim ve Teftiş Kurulu, Güney Kore, Başkanlık Rejimi.

SUPREME AUDIT IN PRESIDENTIAL SYSTEM: SOUTH KOREA EXPERIENCE

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.

Anahtar Kelimeler

Supreme Audit, Board of Audit and Inspection, South Korea, Presidency Regime.

Kaynakça

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