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Importance of Audit and Role of Supreme Audit Institutions in the Fight Against Global Crisis


  • H. Omer Kose

    () (Court of Accounts)


With its increasing frequency, extent and devastating impacts in parallel to globalization; the financial and economic crisis not only yields devastating consequences for the economy and politics worldwide, but also brings about promising opportunities to render the State effective and to reconsider and build up the systems and processes at all levels, primarily the international system. Turning crisis into opportunities requires anti-crisis strategies to be grounded on permanent structural transformation and solutions that would strengthen institutional governance, rather than on short-term policies. It is beyond doubt that audit is the primary mechanism that is to reinforce the management and elevate the state’s effectiveness. This study reviews the crisis in general and analyzes the role and responsibilities of the audit and supreme audit institutions in fighting crisis.

Suggested Citation

  • H. Omer Kose, 2012. "Importance of Audit and Role of Supreme Audit Institutions in the Fight Against Global Crisis," Anadolu University Journal of Social Sciences, Anadolu University, vol. 12(3), pages 93-108, September.
  • Handle: RePEc:and:journl:v:12:y:2012:i:3:p:93-108

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    Global Crisis; Financial Management; Audit; Supreme Audit Institutions (SAIs);

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration


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