ECOSAI - 2019
55
Mr. Zekeriya TÜYZ
was appointed as Vice
P r e s i d e n t o n
0 2 . 1 1 . 2 0 1 8 . H e
c o m p l e t e d h i s
g r a d u a t i o n f r o m
Department of Public
A d m i n i s t r a t i o n ,
Faculty of Political
Sciences, Istanbul
University. In 1992, he started to work in the
Turkish Court of Accounts. He received his
master's degree in Political Science from the
Institute of Social Sciences, Gazi University
and a doctorate in Political and Social
Sciences from same university. His book
'Perfectionism in Political Theory' was also
published. In 2011, he was elected as a
member of the Court of Accounts by the
General Assembly of the Turkish Grand
National Assembly.
New Vice President of Turkish Court of Accounts Appointed
TURKEY
INTOSAI Working Group on Big Data (WGBD)
was officially established in December 2016
within Goal 3 of INTOSAI -Knowledge
Sharing”. The WGBD has 28 members and 3
observers as of February 2019. It is a
specialized Working Group with the objective
to identify the challenges and opportunities
SAIs are facing in the era of big data, share
knowledge and experience among SAIs and
leverage bilateral and multilateral technical
cooperation.
The Turkish Court of Accounts is continuously
working on the development of new
techniques and methods for processing
extensive amount of data collected;
The Turkish Court of Accounts (TCA) becomes a member of
the INTOSAI Working Group on Big Data (WGBD)
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56
des ign ing m eth odo logies f or using
computerised audit systems and improve the
implementation of CAATTs into the auditing
process by creating new data analysis
scenarios for error checking, risk assessment
and data verification; enhancing the usage of
IT technologies in auditing processes like
developing sampling analysis and performing
these analytic procedures on a frequent basis
for automation and continuous monitoring.
TCA also aims to provide contribution by
sharing newly developed methodologies
covering many levels of audit function and
good practice examples with other SAIs. On
the other hand, with cooperation it aims to
benet from the experiences of other
member SAIs about big data.
With i n the f r a mew o r k of b i l a t e r al
cooperation between the Turkish Court of
Accounts (TCA) and the Court of Accounts of
the Turkish Republic of Northern Cyprus
(TRNC), a delegation consisting of auditors
from TCA ocially visited the Court of
Accounts of TRNC from 25-27 February 2019.
The focus of the visit was to share
professional knowledge and experience on
Planning the Audit. During the visit,
presentations were made about the audit-
planning phase of the regularity audit
methodology applied in TCA.
A Delegation from TCA officially visited the Court of Accounts of the
Turkish Republic of Northern Cyprus
ECOSAI - 2019
57
President Seyit Ahmet BA held a meeting with Elita KRUMINA, Ş
President of Supreme Audit Office of Latvia
The President of the Turkish Court of
Accounts (TCA), Seyit Ahmet BAŞ held a
meeting with the President of Supreme Audit
Oce of Latvia, Elita KRUMINA and her
delegation on 19 February 2019. At the
meeting, the Supreme Audit Office of Latvia,
which holds the Communication Portfolio of
the EUROSAI Strategic Plan and also a
member of the Governing Board, shared its
presentation on the draft “Communication
Framework“ document designed as a result
of surveys and analysis conducted by Latvian
Office. The delegation of SAO Latvia also
shared their ideas on new policies to enhance
the recognition and corporate identity of
EUROSAI. Supreme Audit Office of Latvia
requested contributions and cooperation
from TCA on the draft document and
communication strategies developed by
them.
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58
A working meeting held with Valeriy Patskan,
President of the Ukrainian Court of Accounts
The President of the Court of Accounts, Seyit
Ahmet BAŞ and his delegation held a working
meeting on 7 February in Warsaw, Poland,
with Valeriy Patskan, President of the
Ukrainian Court of Accounts. During the
meeting, current issues within the scope of
EUROSAI were discussed. The proposal of
the Ukrainian Court of Accounts to increase
and deepen the possible cooperation with
the Turkish Court of Accounts was also
negotiated.
During their visit to Poland, the President of
the TCA, Mr. Seyit Ahmet BAŞ and his
delegation also attended a program,
organized in Warsaw as part of the 100th
anniversary of the Polish Court of Auditors.
As part of this program, an international
conference was held on 07.02.2019 with the
theme of “Changing Roles and Difficulties of
Court of Accounts in the Globalizing World”.
As the President of EUROSAI, Mr. Baş made a
presentation on Current Approaches in
Measuring The Added Value Of Public Audit
and the Case of Turkey”
The 3rd Meeting of INTOSAI (International
Organization of Supreme Audit Institutions)
Forum of Jurisdictional Supreme Audit
Institutions was held in Istanbul from 24-25
January 2019 and hosted by the TCA. This
Forum was established in 2015 by the SAIs of
10 countries including SAI Turkey. Currently it
has 30 members. It was established with the
aim of enabling, sharing and conducting
research and cooperation activities among
jurisdictional SAIs. Later on, the Forum was
recognised as a sub-group of INTOSAI
Working Group on the Value and Benefit of
Supreme Audit Institutions (WGVBS). This 3rd
meeting drew participation of 68 participants
from 22 countries including members and
observers. The meeting agenda included
preparation of document on “Basic Principles
of the Judicial Activities of SAIs before
INTOSAI General Assembly (INCOSAI) to be
held in September this year and the Forum's
Working-Plan for the next period. The
participants also made presentations on the
tools used by SAIs to fight against fraud and
corruption and the judicial functions of SAIs.
On the other hand, bilateral discussions were
also held with some of the attending
delegations during the Forum.
The 3rd Meeting of INTOSAI Forum of Jurisdictional Supreme
Audit Institutions held in Istanbul hosted by the TCA
A training program on “Financial Audit” from
14-18 January was organized by the Turkish
Court of Accounts. The trainers held
discussions about basic approaches and audit
experiences of TCA in the field of financial
audit. The delegation headed by Member Ms.
Violeta ANDRIES from the Court of Accounts
of the Republic of Moldova attended the
training programme. The President of TCA,
Mr. Seyit Ahmet BAŞ, presented the
certificates to the participants at the end of
the training.
ECOSAI - 2019
The Training Programme Organized for the Delegation of the
Court of Accounts of the Republic of Moldova
A Study Visit to the SAI of Qatar
TCA President Seyit Ahmet BAŞ on the
invitation of Mr. Sheikh Bandar Bin
Mohammed Bin Saoud Al THANI, President of
the State Audit Bureau of Qatar paid a study
visit to the SAI of Qatar in Doha on 25
December 2018. During the bilateral meeting,
discussions aimed at enhancing the
cooperation between two institutions were
held; ideas were exchanged about the joint
activities to be conducted in the upcoming
periods to enhance the existing close
cooperation.
Within the framework of MoU signed
between both SAIs, the trainers from SAI
Turkey conducted four training programs in
Doha during September 2019. Training
programs were conducted on the subjects of
governance, performance audit and
international accounting standards/financial
reporting standards.
59
ECOSAI - 2019
60
Within the scope of the meeting held on
December 25, 2018 in Doha, between Turkish
Court of Accounts and the Court of Accounts
of Qatar, the President of the TCA Mr. Seyit
Ahmet Baş, paid a visit to Deputy Emir Qatar,
Mr. Abdullah bin Hamad bin Khalifa Al-Thani.
The visit was attended by Mr. Sheikh Bandar
Bin Mohammed Bin Saoud Al Thani, President
of State Audit Bureau of Qatar.
His visit to the State Audit Bureau of Qatar
and the Emir of Qatar found wide coverage in
Qatar's national press. The media reported
that the relations between the two countries
will gain momentum in the field auditing as
well as in other fields.
President Seyit Ahmet BA visit to Qatar reported Ş
in Qatar Press
The Turkish Court of Accounts signed a
Memorandum of Understanding with the
State Audit Bureau of Kuwait on 23 December
2018 Sunday.
TCA President Seyit Ahmet BAŞ, the guest of
the State Audit Bureau, Mr. Adel Abdulaziz Al-
SARAWI, the Acting President of the State
Audit Bureau and representatives from both
SAIs attended the MoU signing ceremony
held in the premises of the State Audit
Bureau.
Memorandum of Understanding Signed With the SAI of Kuwait
President of the TCA, Seyit Ahmet BAŞ Visited the Emir of Kuwait
ECOSAI - 2019
61
The Memorandum of Understanding signed
between the two SAIs intends to enhance the
existing close cooperation between the two
institutions in recent years laid the
foundation for training programs, workshops
and seminars to be held in this scope in the
upcoming period.
In the meeting held after the ceremony, ideas
were exchanged on the audit report
including six areas of high risk in the
expenditures made by the State Audit Bureau
in 2018. Discussions were also made on the
work-plan 2019-2020 and it was finalized. .
The work-plan includes different areas of
c o l l a b o r a t i o n i n c l u d i n g , I T A u d i t ,
Governance, Risk-Based Auditing and
financial audit.
Seyit Ahmet BA the President of the TCA, paid a courtesy visit to Ş
Mr. 󾜀 eyh Sabah el-Ahmed el-Cabir Al-Sabah, the Emir of Kuwait,
Adel Abdulaziz Al-Sarawi, the Acting
President of the State Audit Bureau of
Kuwait, accompanied Mr. Bas and the Turkish
Delegation. Mr.Baş stated in the visit that
steps were taken to improve the relations
between the SAIs in parallel to the friendly
relations existing between the two countries
f o r y e a r s ; a n d a M e m o r a n d u m o f
Understanding was signed which was the
most important step. Moreover, Mr. B
stated that they were ready for sharing all
kind of knowledge and experience between
two SAIs and wanted to show his sincerity by
coming to Kuwait.
During the visit, the Emir of Kuwait, H.E. Al-
Sabah, stated that the visit of the TCA
President from the friendly and brotherly
country of Turkey has made him very happy.
He emphasized that he will provide all the
support for the collaboration with the SAI of
Kuwait and that the collaboration between
two SAIs should continue and improve. In this
scope, Mr. Sarawi, the President of the State
Audit Bureau of Kuwait stated that he shared
the same intentions.
ECOSAI - 2019
62
TCA President Seyit Ahmet Baş paid a visit to
Mr. Şeyh Cabir el barek el Hamad Al-
Sabah, Prime Minister of Kuwait, within the
sco pe of the prog ram f or bilateral
negotiations held in Kuwait between the
Turkish Court of Accounts (TCA) and State
Audit Bureau on 23-24 December 2018.
Mr. Adel Abdulaziz Al-Sarawi, Acting
President of the State Audit Bureau of
Kuwait, accompanied Mr. Bas and Turkish
delegation during the visit. Mr.Baş stated in
t h e v i s i t t h a t a M e m o r a n d u m o f
Understanding was signed as an indicator of
their intentions to improve the relations
between the SAIs in parallel to the friendly
relations existing between the two countries
for years. Also, Mr. Baş emphasized that the
necessary steps would be taken immediately
to increase the cooperation existing between
the two SAIs.
Mr. Sabah, Prime Minister of Kuwait,
expressed his satisfaction from the visit and
stated that their relations with the State
Audit Bureau, which audits the accounts of
the Prime Ministry as well as the ministries,
are maintained on the basis of mutual respect
and that he believes that joint activities to be
conducted with the TCA will strengthen the
State Audit Bureau of Kuwait. After these
remarks, the visit ended with goodwill wishes
of both sides.
TCA President Seyit Ahmet BA Visited the Prime Minister of Kuwait Ş
TCA President Seyit Ahmet Baş paid a
courtesy visit to Mr. Marzouq Al-Ghanim,
Speaker of the Parliament of Kuwait, within
the scope of the cooperation program held in
Kuwait between the Turkish Court of
Accounts (TCA) and the State Audit Bureau of
Kuwait on 23-24 December 2018.
During the visit, Mr. Baş was accompanied by
Mr. Adel Abdulaziz Al-Sarawi, Acting
President of the Supreme Audit Bureau, and
the TCA delegation. During the meeting, Mr.
Baş expressed that the two SAIs discussed
the activities aimed at improving the existing
relations between the SAIs of two brotherly
c o u n t r i e s a n d o n t h i s oc c a s i o n , a
Memorandum of Understanding was signed.
Mr. Al-Ghanim, Speaker of the Parliament,
expressed his satisfaction from the visit and
emphasized how important the audits
carried out by the State Audit Bureau are for
the Parliament. He also stated that it would
be more than pleasure for them to contribute
to the development of cooperation between
TCA and State Audit Bureau. Sharing his belief
that this cooperation will strengthen the
Supreme Audit Bureau, Mr. Al-Ghanim
presented a model of the Parliament Building
of Kuwait to the Turkish Delegation in
remembrance of the visit.
ECOSAI - 2019
63
TCA President Seyit Ahmet BA Visited Speaker of the Parliament Ş
of Kuwait
A delegation headed by Mr. Philippe
DUAMELLE, UNICEF respresentative in
Turkey, paid a visit to Turkish Court of
Accounts on 5 December 2018. The
delegation was welcomed by the President
Seyit Ahmet BAŞ.
During this visit, the parties evaluated the
activities conducted in line with the
Memorandum of Understanding signed by
Turkish Court of Accounts and UNICEF Turkey
Country Office on the audit of UNICEF funds
provided to government partners. Mr.
Philippe DUAMELLE has given a plaque to
President BAŞ for his contributions to
cooperation between two institutions.
ECOSAI - 2019
UNICEF TCO Director Mr. Philippe DUAMELLE Visits President
Mr. Seyit Ahmet BAŞ
64
Within the framework of the bilateral
agreement between the TCA and the SAI of
the Turkish Republic of Northern Cyprus
(TRNC), a 5-weeks training program was
organized for the auditors of the SAI of the
TRNC.
Training Program for auditors of SAI TRNC successfully
completed
ECOSAI - 2019
65
The said trainings aimed to increase the
professional competencies and capacities of
the auditors of the SAI of the TRNC. In the
scope of the 5-weeks program, the TCA
auditors delivered trainings on the ISSAIs and
SAI Practices, Public Accounting, Financial
Audit, IT Audit and Performance Audit.
At the end of the 5-weeks training program,
the President of the SAI of TRNC, Mr. Osman
KORAHAN, and our Deputy President, Mr.
Zekeriya TÜYSÜZ, gave the training
certificates to the auditors that participated
in the training.
The third workshop in the series of financial
audit workshops for the SAIs of EU Candidate
Member States was hosted by TCA in Ankara.
The workshops are realized with the
technical assistance of the SAI of Sweden,
who is the co-chair of the Audit Activities
Joint Working Group, which aims to develop
cooperation between the SAIs of EU Member
States and the candidate and potential
candidate member states.
Therstnancial audit workshops was
hosted by the SAI of Bosnia-Herzegovina; the
s e c o n d w a s h o s t e d b y t h e S A I o f
Montenegro; and the third was hosted by the
TCA. In this workshop, participants shared
knowledge and experience on report writing,
and 3 experts from the SAI of Sweden
participated as moderators. In addition to
auditors from SAI Turkey, the workshop was
attended by 24 representatives from the SAIs
o f A l b a n i a , B o s n i a - H e r z e g o v i n a ,
Montenegro, Macedonia and Serbia which
are EU candidates.
President TCA, Mr. Seyit Ahmet BAŞ,
attended the opening ceremony of the
workshop and gave a speech on the history,
duty and mandate of our institution and
wished the participants success.
Financial Audit Workshop for the SAIs of EU Candidate Member States,
hosted by the TCA
The SAI of Finland, the leader of the Emerging
Issues and Forward Thinking Portfolio of the
EUROSAI Strategic Plan, organized the first
Workshop of the action plan following the
“Web-Based Dialogue” Study. The workshop
was hosted by the Turkish Court of Accounts
(TCA) in İstanbul from 20-21 November 2018.
The Workshop opened with the speech of
Mr. Seyit Ahmet BAŞ, President of the TCA
and EUROSAI. The participants of the
Workshop included the auditors from
European Court of Auditors and SAIs of
Estonia, Sweden, Lithuania and Portugal as
well as representatives from the EUROSAI
Governing Board Member SAIs.
In the sessions chaired by the experts from
the SAI of the United Kingdom, SAI of Israel,
Price Waterhouse Coopers and Aalto
University, the approaches and methods
c o n c e r n i n g t h e i n t e g r a t i o n o f th e
developments in the elds of articial
intelligence, digitalisation and cyber security
into the activities of the SAIs were discussed.
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66
“Emerging Issues” Workshop Organized in Istanbul
A Memorandum of Understanding was
signed between Turkish Court of ACcounts
and the Court of Accounts of the Republic of
Moldova on 19 November 2018.
The Court of Accounts of the Republic of
Moldova, which is a member of the EUROSAI
Memorandum of Understanding Signed With The SAI of Moldova
ECOSAI - 2019
67
Governing Board, works in close cooperation
with TCA both within the framework of
EUROSAI activities and bilateral relations.
The MoU was signed to ensure the
continuation and improvement of the close
relation both in the audit field and training
activities, and it particularly focuses on
experience sharing in relation to public
external audit methodology and methods.
The TCA works in close cooperation and
harmony with the Supreme Audit Office of
Poland, which is a Vice President of EUROSAI
and a member of the Governing Board. The
Supreme Audit Office of Poland and TCA
signed a Memorandum of Understanding on
19 November 2018 to ensure the continuation
and improvement of its close relations.
The agreement aims at sharing opinion,
knowledge and professional experience in
the field of public external audit; and focuses
on developing professional and technical
collaboration between parties and ensuring
mutual assistance through personnel
trainings.
Memorandum of Understanding Signed With The SAI of Poland
EUROSAI Governing Board Members Held an “Off-site” Meeting
in Istanbul
The Turkish Court of Accounts, as the
President of the European Organisation of
Supreme Audit Institutions (EUROSAI),
hosted the Governing Board Members “Off-
site” Meeting, which was held for the first
time in the history of EUROSAI. The meeting
in question was organized in İstanbul on 19
November 2018 with the participation of the
Heads of the SAIs of the Governing Board
Member Countries, the Czech Republic,
Finland, the Netherlands, Spain, Latvia,
Moldova and Poland.
The Off-site Meeting organized by the TCA for
the rst time provided a dynamic and
interactive discussion platform. Also, the
strategic matters in the agenda of EUROSAI
were addressed in a moreexible and
innovative manner. The basic principles on
working in team spirit, areas open for
improvement and the action plan to be
adopted were discussed by the Governing
Board, the concrete solution proposals were
compiled and a decision was taken to submit
them to the next Governing Board Meeting as
“Good Practice Examples Proposal”.
Also, the new website designed within the
sc op e of the EUROSAI Ac ti on Pla n
Visualisation Project developed by the TCA as
the leader of the EUROSAI General
Governance and Institutional Identity
Portfolio was introduced by the President
Seyit Ahmet BAŞ to the Governing Board
members. The targets of the Project and the
website, which attracted great attention,
included the visualisation of the action plan,
introduction of the new projects, training and
audit activities and making the Organisation
permanent in this way, enabling that the up-
to-date information concerning the
implementation of the action plan reach all
members in good time as well as ensuring
proper and eective monitoring and
reporting.
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68
Training Program on Information Technologies (IT) Audit for the
Auditors SAI TRNC
A delegation of 17 auditors from the SAI of
Turkish Republic of Northern Cyprus (TRNC)
a t t e n d e d t r a i n i n g o n I n f o r m a t i o n
Technologies (IT) Audit organized by TCA
from 19-23 November 2018.
The Deputy President of the TCA, Mr.
Zekeriya TÜYSÜZ made the opening speech
and presented his good wishes for the
training program.
The said training provided information on the
following:
Information Technologies (IT) Development,
Risks, Controls, Standards, Audit Framework,
Audit Process/Planning/Execution, Reporting
and Follow-up, G over nanc e/Project
Management along with Governance,
System Development Process Controls and
Foreign Procurement Processes, Operation
and Maintenance, Business Continuity and
Disaster, Recovery Planning, Physical and
E n v i r o n m e n t a l S e c u r i t y , N e t w o r k
Management and Security, Operation
System Management and Security, Database
Management and Security, Application
Security, Application Controls and Computer-
Aided Audit Technologies (CAATs).
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69
The Meeting of the Contact Committee of the
Heads of SAIs of the EU and ECA was held in
Dubrovnik, Croatia, on 11-12 October 2018. A
delegation from SAI Turkey attended the
Meeting.
On the first day of the program where the
SAIs of the EU candidate countries took part
as observers, a seminar titled “Interaction
with the European Union Citizens was
organized while presentations were made on
the activities of the Contact Committee and
its professional partners as well as on the
audits conducted by the Committee
Members related to the EU on the second
day.
ECOSAI - 2019
Contact Committee Meeting of the
EU SAIs held in Dubrovnik
70
Within the framework of the Memorandum of
Understanding between Turkish Court of
Accounts (TCA) and Qatar State Audit Bureau
(SAB), a four weeks training course was
organized in Doha between 23 September-17
October 2018.
The training course was given by the TCA's
experts as four separate sessions. During the
course, the following topics were covered
separately with modern teaching methods:
· Introduction to the Principles of
Governance
· Introduction to the Performance
Control
· Introduction to the IFRS
· IFRS for Specific Sectors
A Four Weeks Training Course
Given to the auditors State Audit
Bureau of Qatar