Özet:

The work on the establishment of the Public Audit Authority (Ombudsman) which was published in the official newspaper on June 29, 2012 in our country began to be done on the legal and academic ground many years ago. In Turkey, many studies on the Ombudsmanism have been done since the 1970s, while the first postgraduate thesis on this subject has been made in 1993. Since this period, the studies on the Ombudsman institution have increased, but graduate theses have not been very different in terms of content. In our study, on the basis of the keywords of the Ombudsman and the Public Audit Authority, 78 theses on the subject were obtained from the National Thesis Center and through the TÜBESS and the content of these theses was analyzed. The results of this analysis found that the subjects of the postgraduate thesis in general addressed subjects such as the various country practices, the tasks and powers of the Public Audit Board. This study aims to be a guiding argument for the postgraduate theses and other academic studies that will be prepared in relation to the Ombudsman institution.