TURKISH COURT OF ACCOUNTSTURKISH COURT OF ACCOUNTS

FOUNDED WITH THE EDICT OF SULTAN ABDULAZIZFOUNDED WITH THE EDICT OF SULTAN ABDULAZIZ

FIRST PRESIDENT AHMET VEFIK PASHA

BRIEF HISTORY OF THE TCABRIEF HISTORY OF THE TCA

• Founded on 29 May 1862.Founded on 29 May 1862.

• Inspired by Continental Europe Inspired by Continental Europe models, chiefly France.models, chiefly France.

• Included in the first Constitution, Included in the first Constitution, dated 1876dated 1876

• Preserved its Constitutional status Preserved its Constitutional status in 1924, 1961 and 1982.in 1924, 1961 and 1982.

Turkish Court of Accounts

TCA PREMISES TODAYTCA PREMISES TODAY

THE STATUS OF THE TCATHE STATUS OF THE TCA TCA is a constitutional institution.

(Articles #160 and #165 of the 1982 Constitution) TCA is vested with judiciary power. Regarding its independence;

– TCA prepares and manages its own budget, – Internally prepares audit programs without any external intervention,– Determines the content and timing of the reports sent to the TGNC,– Has access to all kinds of documents and information,– Its President, Members and Auditors cannot be dismissed except for very

limited and specific instances regulated by the Law. The organisational structure, functions and audit methodology of the

TCA is set out in the TCA Law and the bylaws prepared by the TCA.

Turkish Court of Accounts

TYPES OF AUDITTYPES OF AUDIT

Compliance AuditCompliance Audit Financial AuditFinancial Audit Performance AuditPerformance Audit(VFM)(VFM)

JudiciaryJudiciaryFunctionFunction

Reporting Reporting FunctionFunction

Turkish Court of Accounts

INTOSAIINTOSAI

EUROSAIEUROSAI

ASOSAIASOSAI

ECOSAIECOSAI

INTERNATIONAL RELATIONSINTERNATIONAL RELATIONS

Turkish Court of Accounts

• TCA has been a member of INTOSAI since 1965.

– Within INTOSAI, TCA is a member of Working Groups on

Environmental Auditing

Accountability for and Audit of Disaster-Related Aid

Privatisation, Economic Regulation and Public-Private Partnerships (disbanded)

• TCA is a founding member of the EUROSAI.

– Served as Governing Board Member and Auditor

– Member of Working Groups on IT and Environmental Auditing

• TCA is one of the few SAIs to be a member of both EUROSAI and ASOSAI due to the unique location of Turkey

– Served ASOSAI as Governing Board Member and Auditor

– Member of Working Group on Environmental Auditing

– Actively participating in the Research Projects of ASOSAI

ECOSAI

• TCA maintains good relations and hosts or attends numerous organisations under the framework of ECOSAI, with SAIs from the ECO* countries and is also a governing board member.

• ECO: Economic Cooperation Organisation (Afghanistan, Azerbaijan, Iran, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkey, Turkmenistan, Uzbekistan)

A PROVEN, EXCELLENT HOST…A PROVEN, EXCELLENT HOST…

• TCA, in its long history of international relations, served as a host to many meetings:

– INTOSAI Working Group on Accountability for and Audit of Disaster Related Aid,

– EUROSAI Governing Board

– ASOSAI Governing Board

– EUROSAI IT Working Group

– EUROSAI – ASOSAI Joint Conference

– Joint Strike Fighter SAIs Conference

– And many more…

A NEW OPPORTUNITY TO EXTEND A NEW OPPORTUNITY TO EXTEND OUR HOSPITALITYOUR HOSPITALITY

• TCA is willing to take the logical next step regarding hosting events…

• We would greatly appreciate your support for TCA as host of the X EUROSAI Congress in 2017.

• The following video will, in our opinion, be sufficient to make our point.

Thank you.Thank you.

Assoc. Prof. Dr. Recai AKYELAssoc. Prof. Dr. Recai AKYEL

President of the TCAPresident of the TCA