Abstract:

the 71madde of the public financial management and control law is defined as a result of decision processing or actions against the legislation caused by the vulde defects or negligence of public authorities in the public source, the purpose of this study is to examine public damage in terms of public higher education institutions, for the purpose of this study, hundreds of numbers are classified by the public damages and expenses of public damage, as a result, the external audit on spending units is determined that the turkish high education institutions are not covered risk areas, so that foreign audits on the spending units do not help higher activities in terms of unemployment