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Country Report of the Turkish Court of Accounts
Musa KAYRAKPrincipal Auditor, CISA
December, Tehran
Recommendation 1Improve constitutional and legal basis in order to ensure better
functioning of SAIs
Established by virtue of the Constitution and enjoys a permanent legal status
Mentioned the first Constitution(1876 ) of the Ottoman Empire (Chamber of Accounts)
Maintained its status in 1924, 1961 and 1982 Constitutions of the Turkish Republic.
The Law on the TCA
TCA Experience
Recommendation 2Improve all aspects of independence of SAIs
Independent of the legistlative, executive and judicial branches
President and members:◦ A fixed term under the Constitution or law◦ The fix term of office of the President of Turkish
Court of Accounts shall be five years. May be elected twice at most.
◦ Members are elected until retirement.
TCA Experience
Enjoys financial independence without any intervention of the Ministry of Finance ◦ Within the scope of the general budget◦ Preparing its own budget independently◦ Does not have to follow the general budgeting
procedures as it is the case for other public administrations under the general budget.
◦ According to the article 62 of the Law on the TCA, the Presidency of TCA shall submit its budget directly to the Turkish Grand National Assembly (TGNA) and forward one copy to the Ministry of Finance.
The Turkish Grand National Assembly has the final say on the budget of the TCA. ◦ However, in practice, the TCA does not face any
budgetary limitation imposed by the TGNA.
TCA Experience
Recommendation 3Broaden audit mandate of SAIs to
strengthen the external audit function in the public financial management and
control system
Central or national government agencies, bureaus, offices, instrumentalities and local government units at all levels
In addition to this, the TCA has the power to audit: All types of administrations, organizations, institutions,
associations, enterprises and companies affiliated to, or founded by public administrations
Domestic and foreign resources and funds, including European Union funds;
All public accounts, including private accounts, funds, resources and activities regardless of whether these are in the public administrations budget;
Accounts and transactions of international institutions and organizations within the framework of the principles set out in the relevant treaty or agreement
TCA Experience
Recommendation 4Build a strategic approach to fight
against corruption
TCA Experience 1. National Strategy for Improving
Transparency and Strengtening Anti-corruption
2. Strategic Plan of TCA 2014-20183. Anti-corruption Strategy and Action Plan of
the TCA4. Anti-fraud manual (to be prepared)
Recommendation 5Develop methodologies and business
processes to determine high risk areas and fraud indicators
TCA Experience 1. General risk assessment methodology of the
TCA2. Implementation of audits:
1. Physical observation and site visits, 2. Risk analysis and analysis of complaints and referrals
received and3. Cross control of data obtained especially from different
sources.
3. Sources for RF &FI: Frequently mentioned subjects in the official reports of
criminal act written by auditors Main issues highlighted in the denunciation letters, Hot topics or alleged cases of corruption in the media Legal conflicts which involve auditees of the TCA.
Recommendation 6Investigation power is not appropriate
for the most SAIs. Yet, each SAI needs to carry out an initial review of the suspicious cases of corruption
TCA Experience: Trial of Accounts
Trial of accounts is carried by the Chambers of the TCA and TCA judgements results in four main decisions:1. Compliance of accounts and transactions with
legislation in force2. Indemnification of public loss from those
responsible3. Matters deemed necessary are communicated
to relevant public authorities4. Cases sent directly to the Public Prosecution
Office for an investigation when discovered acts involving guilt
Recommendation 7 Use technology to enhance the quality
and effectiveness of audits
1. Which technology to use; 2. How to improve the productivity in audit
planning and implementation;3. IT risks that should be highlighted; 4. Dealing with BIG data5. The better use of information and
communication technologies (ITC) in improving communication with all stakeholders.
Recommendation 8Ensure the self integrity of SAIs
TCA Experience: Regulation on the professional code of ethics for the TCA auditors
Establishing the Ethics Committee Implementing an INTOSAINT workshop to
improve the internal aspect of transparency and accountability
Recommendation 9Improve training and expertise of auditors regarding anti-corruption
Regular trainings on anti-corruption, fraud indicators, provisions of criminal law, tool and techniques to detect corruption and fraud
Build a certified expert team (e.g. CFE) Support academic thesis and researches in
the field
Recommendation 10 Improve collaboration and coordination
among SAIs
A problem beyond national borders Dissemination of knowledge and experience
by seminars, conferences A database of the detected cases of
corruption; gain knowledge of successful and/or bitter experiences create a list of high risk areas and develop related
methodologies; take necessary measures in international law;
Joint and parallel audits Follow-up/audits of international conventions
and finally corruption is deadly and we have to stop it at any cost
THANK YOU
Musa KAYRAKPrincipal Auditor, CISA