Performance-Based Budgeting and Performance Auditing in Turkish Public Finance

Abstract

In order to use public resources effectively, budgeting and audit processes should be compatible. There is a performance term in base of this harmony. Public Financial Management and Control Law No. 5108 has brought performance-based budgeting and performance audit institutions to Turkish public finance. According to this law, public administrations should prepare performance-based budgeting with respect to strategic plans. On the other hand, a performance audit, which is a kind of internal audit should be performed according to predetermined performance indicators. This process is called performance management in the literature. This study is a literature review which examine topic of performance-based budgeting and performance audit. Some terms have been researched that are thought to be important in the legislation. One hundred seventeen national and international abstracts have been read and full texts of twenty studies directly related to the subject have been analyzed according to the 4N1K literature screening method.