EFFECTIVENESS OF FINANCIAL AUDITING IN THE PUBLIC HEALTH SECTOR: EVALUATION OF TURKEY

Basit Öğe Kaydı
dc.contributor.authorAtabay, Esra
dc.coverage.doi10.1108/S1569-3759202105
dc.date.accessioned2024-03-13T10:32:54Z
dc.date.available2024-03-13T10:32:54Z
dc.date.issued2021
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractOn the one hand, the auditing of the public hospitals regarding their financial information is carried out by the State Audit Court which is the Supreme Auditing Institution in our country, on the other hand it is carried out by the auditors of the Ministry of Health. While the audits made by the Ministry of Health are generally about compatibility and medical controls, the financial information of the hospitals needs to be made by the external independent auditors and their impact on the general budget needs to be determined. In this study, the subject matter of financial auditing has been elaborated on within the specificity of the public health sector and evaluated as to whether the conducted auditing is effective in determining the mistakes in the financial information of the organizations. For the purpose of conducting the evaluation, the six-year auditing reports between the years of 2012 and 2017 of the Supreme Auditing Institution (State Audit Court) conducting the financial auditing of the public health sector regarding the Public Hospitals Administration of Turkey (Turkiye Kamu Hastaneleri Kurumu). The auditing reports are addressed within the framework of the types and numbers of findings determined by the State Audit Court, the responses that the Public Hospitals Administration of Turkey has given against those findings and the opinion of auditing. In the consequence of the conducted evaluation, it was concluded that the Court of Accounts was effective in determining the mistakes in the financial reports and increasing the correctness and reliability of the financial information of the Administration.en_US
dc.identifier.doi10.1108/S1569-375920200000105006
dc.identifier.endpage90en_US
dc.identifier.isbn978-1-83909-508-5
dc.identifier.isbn978-1-83909-509-2
dc.identifier.issn1569-3759
dc.identifier.startpage73en_US
dc.identifier.urihttps://doi.org/10.1108/S1569-375920200000105006
dc.identifier.urihttps://hdl.handle.net/20.500.12662/3643
dc.identifier.volume105en_US
dc.identifier.wosWOS:000844033900006en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofContemporary Issues In Public Sector Accounting And Auditingen_US
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectPublic health sectoren_US
dc.subjectfinancial auditingen_US
dc.subjectsupreme auditen_US
dc.subjectfinancial effectivenessen_US
dc.subjectpublic sector accountingen_US
dc.subjectpublic sector auditingen_US
dc.titleEFFECTIVENESS OF FINANCIAL AUDITING IN THE PUBLIC HEALTH SECTOR: EVALUATION OF TURKEYen_US
dc.typeBook Chapteren_US

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