Abstract:

In the historical process, the developments regarding to the problems between the ruler and the public on the ruled side have made auditing the public sector to be a necessity. Especially after the 1950s, the increasing importance of accountability and fiscal transparency principles in the public sector had ensured diversification of public sector audit methods. The Ombudsman Institution, established in parallel to the developments in the field of audit, fulfills the task of meeting citizens' right to obtain information and auditing public institutions and organizations in order to use public resources efficiently, effectively and economically. The Ombudsman Institution, with the movement to a better position of the public management in Turkey, it also has also a significant identity for the European Union harmonization process. In this context of the study, the historical development of the ombudsman mechanism; the functioning of Ombudsman Institution of the European Union and Turkey and some recommendations for the ombudsman mechanism in Turkey more efficient functioning have been stated.

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