ADMINISTRATIVE AUDIT in PRESIDENTIAL GOVERNMENT SYSTEM: PUBLIC ‘CORPORATE AUDIT’ MODEL

The current structure of the audit activity within the Turkish administrative organization presents an in-decisive view, with one end aimed at adapting to the modern management techniques, while being fed from the tradition. In addition the current situation causes the task-authority complexity/conflict between audit units, and at the same time, it prevents to control -by a method that includes the illegal, resource waste, abuse and other risk factors- of the public service producing/presenting process In this context, the transition to a presidential system of government, like that/will be in all areas, being able built a management capacity consistent with global vision of the Republic of Turkey as a critical element, competent supervision composed of professionals an effective audit activity is seen as an opportunity to be created. In this study, under the name of “public corporate audit model”, it is emphasized the importance of organizing a supervisory board that will supervise and co-ordinate the supervision of the supervisory activity with a thematic/functional supreme norm and the effective implementation of this regulation. The fictional and functional structure of the supervisory system, which will be formed in the above-mentioned upper body and public administrations, suggestions for the rehabilitation of the present biased structure are introduced in this direction