Özet:

This study aims to examine the permanent settlement of the ethical concept and ethical principles in the Public Audit Authority. For this purpose, first, the concepts of Ethics and Ombudsman have been discussed and evaluated, the ethics principles in public administration have been explained, the principles of good governance of the Ombudsman and the common points and similarities of the ethics principles have been revealed. In Turkey, the structure and qualities of the Supervisory Authority were then examined. Finally, in order to measure the contribution of the public administration system to the establishment of ethical principles with the corporate role of the Public Audit Board in Turkey, the recommended decisions were first examined, and then interviews with the institution’s experts on the subject were conducted. According to the results of the study, it is believed that the Public Audit Authority has contributed to the establishment of an easy-to-access, fast-decision, successful, ethical principles, transparent and participatory public administration and to the extension of the transition from traditional administration to participatory administration by involving citizens during the process. In the evaluation section of the study, recommendations were made to increase the ethical codes.

Anahtar Kelimeler: