Özet:

Establishing modern financial inspection in Ottoman Empire was realized with the formation of ''Financial Inspection Board''. In the process of the first financial inspection organisation, from ''Başbâkî Kulluğu'' to foundation of Maliye Teftiş Heyeti, various councils and committees were found to inspect the empire's income and expense and to solve financial problems in ''Tanzimat era'' after instituting of Minister of Finance . In our research, institutional development of financial inspection in Ottoman is expressed with duties and authorities of Başbâkî Kulluğu, following, the financial duties of founded councils and committees. Finally, Financial Inspection Board which is the modern financial inspection system, created the substructure by former organisations, it's foundation process, selection of inspectors, the duties and authorities of inspectors and structure of the organisation are presented.

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