Küresel Denetimde Soft Law Araçları: INTOSAI’nin Rolü, Uluslararası Bildirgeler ve JURISAI’nin Üst Denetim Kurumlarını Şekillendirmedeki Etkisi

Yıl 2025, Cilt: 36 Sayı: 136, 97 - 124, 28.03.2025

Asm Mahmudul Hasan

https://doi.org/10.52836/sayistay.1601674

Öz

Özet
Bu makale, küresel denetimde yumuşak hukuk araçlarının rolünü, özellikle INTOSAI’nin katkılarını, uluslararası deklarasyonları ve Yüksek Denetim Kurumlarının (SAI’ler) şekillendirilmesinde JURISAI’nin gelişimini incelemektedir. Makale, Uluslararası Yüksek Denetim Kurumları Teşkilatı’nın (INTOSAI), dünya genelinde 195 YDK arasında şeffaflık, hesap verebilirlik ve yönetişimi teşvik eden kilit bir küresel aktör olarak önemini vurgulamaktadır. INTOSAI-P 50, Lima Deklarasyonu ve Meksika Deklarasyonu gibi merkezi yumuşak hukuk çerçeveleri, YDK’lerin bağımsızlık, mali özerklik ve operasyonel etkinliklerini artırmayı hedefleyen yasal, prosedürel ve operasyonel ölçütlerin oluşturulması üzerindeki etkileri bakımından ele alınmaktadır.
Makale ayrıca bu çerçevelerin küresel yönetişim bağlamına entegrasyonunu inceleyerek, YDK’lerin kamu güvenini güçlendirme ve mali bütünlüğü sağlama konusundaki hayati rolüne vurgu yapmaktadır. JURISAI’nin kurulması, yargısal denetimin kurumsallaştırılmasında önemli bir gelişme olup, küresel iş birliğini, kapasite geliştirmeyi ve uluslararası denetim standartlarına uyumu teşvik etmektedir. Ekim 2024’te düzenlenen JURISAI’nin ilk Genel Kurulu, yönetişim yapıları ve stratejik öncelikleri için bir temel oluşturmuş ve kamu maliyesi denetimini güçlendirmek amacıyla yargısal denetim modellerini ilerletme konusundaki taahhüdünü vurgulamıştır.
Bu ilerlemelerin analizi yoluyla makale, YDK’ler üzerindeki yumuşak hukuk araçlarının evrimi ve etkisine dair ayrıntılı bir anlayış sunarak, küresel denetim yönetişimi alanındaki akademisyenler ve uygulayıcılar için değerli perspektifler sağlamaktadır.

Anahtar Kelimeler

INTOSAI, Lima Deklarasyonu, Meksika Deklarasyonu, BM Genel Kurul Kararı, JURISAI

GLOBAL SOFT LAW INSTRUMENTS IN PUBLIC AUDITING: THE ROLE OF INTOSAI AND JURISAI IN SHAPING SUPREME AUDIT INSTITUTIONS

Öz

Abstract
This article investigates the role of soft law instruments in global auditing, with a focus on the contributions of INTOSAI, international declarations, and the development of JURISAI in shaping Supreme Audit Institutions (SAIs). It highlights the International Organization of Supreme Audit Institutions (INTOSAI) as a key global actor fostering transparency, accountability, and governance across 195 SAIs worldwide. Central soft law frameworks such as INTOSAI-P 50, the Lima Declaration, and the Mexico Declaration are examined for their influence on establishing legal, procedural, and operational benchmarks to enhance the independence, financial autonomy, and operational efficacy of SAIs. The article also explores the integration of these frameworks into the broader context of global governance, emphasizing the vital role of SAIs in reinforcing public trust and ensuring financial integrity.
The creation of JURISAI marks a significant development in the institutionalization of jurisdictional auditing, driving global collaboration, capacity-building, and adherence to international auditing standards. The inaugural General Assembly of JURISAI in October 2024 laid the groundwork for its governance structures and strategic priorities, emphasizing its commitment to advancing jurisdictional audit models for strengthened public finance oversight. Through an analysis of these advancements, the article offers a nuanced understanding of the evolution and impact of soft law instruments on SAIs, providing valuable perspectives for scholars and practitioners in the domain of global auditing governance.

Anahtar Kelimeler

INTOSAI, Lima Declaration, Mexico Declaration, UNGA Resolution, JURISAI

Kaynakça

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