IDF Grand for Internal Audit Capacity Building Ahmet BAŞPINAR Head of Department for Internal Audit CHU -TURKEY-

Audit Structure in Turkey Before 2004: Audit units established in accordance with the Constitution Audit units in Ministries Audit units in Autonomous Institutions After 2004: Internal Audit is involved in the Public Financial Management and Control System in addition to former audit units – Conflict of interest between internal audit & inspection bodies still exists

Activities Performed in terms of Internal Audit in Turkey -1 Internal Audit Coordination Board was established (June 2004) Internal Audit by-laws have been published: – By-Law on the Working Procedures and Principles of Internal Audit Coordination Board (October 2005) – By-Law on The Selection, Training and Certification of Internal Auditor Candidates (October 2005) – By-Law on the Working Procedures and Principles Of Internal Auditors (July 2006) Communiqués on Internal Auditor Appointment Procedure have been published (September 2006, December 2006 and April 2009). EU Twinning Project has been performed between the Turkish and French Ministries of Finance (March 2005-December 2006) “Computer Assisted Audit Tools and Techniques” (CAAT) software has been tendered. (January 2006) 804 internal auditors have been appointed in 210 public institutions and trained&certified.

Activities Performed in terms of Internal Audit in Turkey -2 I nternal control and audit guide for top managers Internal audit standards Internal auditor’s code of ethics Internal audit charter Internal audit reporting standards Principles and procedures on scoring of internal audit certificates Principles and procedures on common working procedures of internal auditors Internal audit plan-program preparation guide Risk assessment guide Internal audit strategy paper ( ) Internal audit manual Internal audit glossary and Principles and procedures on cancellation of internal audit certificates have been published Internal audit quality assurance manual IT auditing guide for internal auditors have been drafted

Internal Audit Capacity Building Project Title of the Project: IDF Grant for Internal Audit Capacity Building Grant Amount Approved (USD): 496,000 Objective of the Project: Strengthen the capacity of the public sector internal audit in Turkey Duration of the Project: 3 years (starting from March 16, 2009) Components of the Project: – establishment of a quality assurance and improvement program – establishment of the continuous professional education scheme and preparation of training materials – development of the new internal audit strategy – on-site internal audit assignments in five selected pilot institutions with the support consultant firm/firms – activities that would ensure improvement and maintenance of the systems for information-sharing and computer assisted audit techniques

Prospective IACB-WB Cooperation in the Future  More on-site IA assignments in pilot institutions with the support consultant firm/firms  Improving the established CPD scheme and preparation of more training materials  More information-sharing seminars-workshops  On-site QAIP assignments in pilot institutions with the support consultant firm/firms  Preparation of a IT Audit Manual and on-site IT audit assignments in pilot institutions with the support consultant firm/firms  Improving the established CAAT scheme

Links for Public Internal Audit in Turkey

THANKS FOR YOUR ATTENTION