AN EVALUATION OF SUBJECTS OF PUBLIC LOSS IN TERMS OF TURKISH COURT OF ACCOUNTS IN PUBLIC FINANCIAL MANAGEMENT

The aim of this study is to assess how the arguments about public loss in terms of the judiciary function of Turkish Court of Accounts are reflected in theory and practices. According to this evaluation; the lack of clear comprehending of the public source, the continuation of the debate about the acts considered as public loss, the fact that the responsibility is limited in terms of expenditure process and not clearly defined in terms of income process and the continuing hesitations about determining the number of defects and the lack of evidence in finding the responsibility of the findings about internal control system are adversely affected scope and quality of it’s judiciary function