Audit
As per Article 160 of the Constitution, the Turkish Court of Accounts (TCA) is responsible for auditing all revenues, expenditures and assets of public entities within the scope of the central government budget and social security institutions on behalf of the Turkish Grand National Assembly, to make final judgments on the accounts and transactions of those responsible and to carry out examinations, audits and judgments based on laws. Besides, the accounts and transactions of local governments are also audited and adjudicated by the TCA.
With the Public Financial Management and Control Law no. 5018, the TCA was assigned as the single external audit body.
The purpose of the audit conducted by the TCA is to:
provide the Turkish Grand National Assembly and the public with reliable and sufficient information about the results of the activities of public entities in accordance with the power of the purse,
carry out public financial management in accordance with law and protect public resources,
evaluate the performance of public entities,
make accountability and financial transparency established and widespread.
Audit Area
Public administrations within the scope of the central government budget and social security institutions,
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Types of Audit
Regularity Audit, Performance Information Audit, Subject Matter Audit, Information Systems Audit...
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Planning and Execution of Audit
The public entities to be audited are determined with the annual audit program...
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