Regularity audit covers financial audit and compliance audit.

Financial audit: audit conducted to provide reasonable assurance on the reliability and accuracy of financial reports and statements in accordance with results of the assessment of accounts and transactions of public entities as well as their financial activities, financial management and control system as per the applicable reporting framework.

In the audit reports;

• Opinion is delivered on financial statements in accordance with international standards of auditing.

• Control environment of the public entity and accounting system is evaluated.

• Recommendations are provided to the public entities in relation to outstanding issues in audits as well as compliance with the legislation.

• Assessments and recommendations about strategic planning and performance information are included.

Within the scope of compliance audit, auditors examine whether the revenues, expenditures and assets of public entities and accounts and transactions related to these comply with laws and other regulations.