Abstract:

Budget as a tool of the state as well as indicating which function, but also an important audit tool. Government budget and its spending and the extent to which the event is doing can be evaluated. Audit approach in Turkey after 2006, together with the regularity audit, performance audit was adopted and expanded the scope of the external audit, internal control mechanism has been included in the budget approach. Budgetary control of public expenditure control mechanism in the regulation of the closely affected. Analysis in Turkey in the period 2006-2013, the central government budget expenditures as a share of GDP declined as compared to the 2000-2005 period and / or stable trend seen. However, in the course of the current development of public expenditure, the impact of public policies adopted by the government is related to economic development and social welfare and healing is possible to express the necessity to continue.

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