EVALUATION OF THE ROLE OF THE COURT OF ACCOUNTS PERFORMANCE AUDIT IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEMS IN PERIOD OF 1996-2017 - 1996-2017 D？NEM？NDE SAYI？TAY PERFORMANS DENET？M？N？N KAMU MAL？ Y？NET？M S？STEM？NDEK？ ROLüNüN DE？ERLEND？R？LMES？

In this study, the role of the Court of Accounts performance audit in or country’s public financial management system is discussed. When the issue is addressed in terms of international standards the Court of Accounts performance auditing in the public financial management systems i) assuring that the information on performance provided by executive to parliemantary is correct, and ii) reporting that government programs and activities have contributed positively to the policy objectives approved by the parliament. The applications of our country were evaluated in the period of 1996-2017 and reached the result that the Court of Accounts could not fulfill this expected role due to the present legal regulations