The significance of auditing

It is the requirement of the state to audit how public money is being spent. Throughout history, states have undertaken this auditing function differently according to the structure, size and culture of their states. 

After the emergence of democratic law states, auditing has become even more important. As a requirement of being a democracy, how and where the taxes are spent has been audited with more advanced methods. The reason for this is the principles of transparency and accountability in democracies. 

The awareness of auditing is defined today as every citizens' right to follow up their votes and taxes with their "political and economic individual" identities. It has become a criteria of democratic advancement to hold a "critical political individual and critical economic individual" identity, and as a result of this, to call to account the administration not only from election to election but at evert stage, and demand accountability for the process, following up on the vote cast and the tax paid.  

From this point of view, in democratic states where law rules, the auditing of taxes (the budget) and other incomes (public funds) is present even in the most liberal systems. 

Administration and auditing 

Even though auditing is an indispensable part of democracy, administrations do not like auditing and administrators do not like auditors. Going under an audit is a cold matter. 

Certain liberal politicians regard auditing as a drag. As a matter of fact, late president Turgut Özal had this opinion and pursued a policy that moved public funds away from the jurisdiction of auditing mechanisms, disabling to a certain extent, the auditing organs of Turkey. 

Actually, auditing organs...