Ethical Principles and Rules for TCA Auditors

Commitment to Professional Ethical Rules

 TCA Auditors acknowledge the importance of professional ethical rules; they are committed to those rules under all circumstances. 


 TCA Auditors;

  • Act independently from the auditees and other relevant parties.
  • Stay away from any behavior and relationship that can harm their independence and create such as impression. 
  • Refrain from any influences in order to protect their independence. 

Neutrality and Objectivity

 TCA Auditors;

  • Perform their tasks without any pressure, affection and direction; do not take part in any activity or relationship that can harm their objectivity or create such as impression; protect their neutrality against all kinds of pressure. 
  • Act impartially, neutrally and objectively while evaluating the information and documents related to their tasks; follow the principle of objectivity required by their profession.
  • State their opinions regarding their tasks with rationales. 
  • Prepare their reports in a way that does not leave room for doubt and base them on the evidences gathered in accordance with the generally accepted international audit standards. 


 TCA Auditors;

  • Perform their tasks with integrity, accuracy, attention and responsibility. 
  • Do not make explanations, commitments, promises or attempts that bind themselves and the TCA by overriding their authorities while performing their tasks. 
  • Refrain from displays, attitudes and behaviors that harm the respectability and reliability of their tasks. 
  • Focus on integrity in the use of public resources related to their tasks; do not use public buildings, vehicles and other public goods and resources aside from public purposes and service requirements and do not cause their use in such manner; refrain from prodigality in their use. 
  • Show with their behaviors that they are worthy of dignity and trust required by their tasks; refrain from the behaviors that damage the reliability of public service, create doubt and harm the principle of justice. 


 TCA Auditors;

  • Act in accordance with the equal protection of law while performing their tasks.
  • Perform their tasks without making any discrimination based on language, religion, race, gender, social and economic status, political view and other similar reasons. 
  • Do not act with prejudice against any person, group or entity or do not show favoritism or exclusion during and in relation to their tasks. 

Refraining from Conflict of Interest

 TCA Auditors;

  • Refrain from any situation where their interest or the interest of their relatives can exist during and in relation to their tasks; do not participate in or give opinion on the auditing, examining or reporting works related to these. 
  • Refrain from any actual or potential conflicts of interest, which might involve any interest, financial or other means and similar interests that are provided to themselves, their relatives and their circle, and which affect or seem to affect the neutral and objective performance of their tasks; inform the Presidency when they realize a conflict of interest. 
  • Do not join in the examining, auditing and reporting works of the entities and their affiliates where they worked in the last three years. 
  • Do not request additional service or means from entities aside from the conditions required for service by using their authority and influence while performing their tasks; do not use public goods, services, and human resources aside from service requirements and do not cause their use in such manner. 
  • Do not make or force public officers and relevant people make transactions outside the legislation by using their title and influence to gain advantage and privilege for themselves and their relatives. 
  • Reject gifts or awards that can jeopardize or seem to destroy their independence and integrity and prevent any possible conflicts of interest; do not accept any gifts that affect and are liable to affect their neutrality, performance, and fulfillment of their tasks or opinions. 
  • Do not receive any gifts and profit directly or indirectly for themselves, their relatives and other people from real or legal entities in relation to their tasks. 

Competence and Professional Care

 TCA Auditors;

  • Try to develop continuously the professional knowledge and skills required by their tasks; attach importance to team work and collaboration between colleagues while performing their tasks; provide the necessary support expected from them. 
  • Show the professional due diligence in planning and executing the audit and preparing the audit report. 
  • Follow the national and international developments and publications and the legislation related to their tasks as a requirement of their professional competence. 
  • Know the applicable audit standards, policies, procedures and applications, and apply them. They have enough information on the legal and institutional principles and standards that guide the activities of auditees. 

Professional and Institutional Awareness

 TCA Auditors behave in accordance with the aim and mission of the TCA; refrain from the behaviors that can unsettle the society’s trust in the TCA and them. 

Not using the profession for affording advantage

 TCA Auditors;

  • Cannot profit on behalf of themselves, their relatives or third parties by using their tasks, titles and authorities or cannot act as mediators; cannot have their or others’ books, journals, CDs and similar products sold or distributed. They cannot provide profit to any entity, foundation, association or sports club in the form of a donation and so forth; cannot discriminate for being relatives, spouses, friends, fellow citizens and politics or any reason. 
  • Cannot use the official or confidential information they obtained during or because of their tasks to afford, directly or indirectly, economic, political or social advantage for themselves, their relatives or third parties. 
  • Cannot act as mediators in the presence of auditees, public officers and other relevant people and entities. 
  • Cannot make any income-generating demands such as seminars or conferences from the entities by using their tasks, titles and authorities. 

Politeness and Respect

 TCA Auditors do not exhibit dishonorable, humiliating and arbitrary behaviors; do not engage in repressive, insulting and threatening practices; treat the officers they work with and other people related to their tasks politely and respectfully. 

Confidentiality and Professional Secrets

 TCA Auditors do not transfer the non-public information they obtained due to their tasks to the unauthorized people and entities in the form of personal comment, advice and so forth. They do not disclose the secrets they learned in their tasks and confidential information related to those concerned and third parties to any entity or person except for the authorities clearly authorized by law; do not use them to the advantage of themselves or others or to the disadvantage of third parties. 

Responsibilities of those in Management Positions

 TCA Auditors, who occupy management positions;

  • Do not discriminate between auditors; they act in a fair, honest and trustworthy manner against them. 
  • Help auditors fulfil their social and ethical responsibilities and encourage them in this respect.
  • Consider their professional lives separate from their private lives; try to follow the principle of professionalism while making decisions; and distribute duties based on the principles of equity. 
  • Ensure the necessary rotation in order not to damage the auditors’ independence and neutrality while planning the audit. 
  • Do not discriminate between auditors based on seniority and title expect for professional requirements and legislation.
  • Do not engage in professional harassment that limit the auditors’ personal rights and harm their careers and in psychological harassment (mobbing) that reduce the quality of work life; and take the necessary precautions to prevent these. 
  • Provide the auditors with the proper training on professional ethical rules; observe whether these principles are followed; and provide guidance on ethical behavior. 
  • Ensure that the professional ethical rules are included in the basic, preparatory and in-service training programs implemented for auditors.

[1] The said ethical rules are applicable for the TCA’s Chief Prosecutor, prosecutors, and the TCA Auditors, who are assigned to other entities by keeping their cadres in the TCA.