Country Report Presentation - SAI Turkey

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Best Practices: Preventive
1. A strategic approach to the fight
against corruption: Anticorruption strategy and action
plan of the TCA (2014-2016)
2. Improving audit capacity
through the use of information
technologies: Developing our
own audit management system
3. The internal element of
integrity: Regulation on the
professional code of ethics for
the TCA auditors
Best Practices: Detective
1. Physical observation
and site visits
2. General risk
assessment
methodology of the
TCA
Best Practices: Reporting
Reporting suspected cases of
corruption in accordance
with the steps clearly defined
in the law on the TCA and
relevant regulations
Background Information
The Anti-corruption Strategy of the TCA has four main
references:
0 The regulatory framework
0 The National Strategy of Turkey for Improving
Transparency and Strengthening Anti-corruption
0 The Strategic Plan of TCA 2014-2018 and its Action Plan
0 International indexes on corruption, integrity, and
transparency
1. National Strategy for Improving Transparency
and Strengthening Anti-corruption
 Adopted in February 2010 and published in Official Gazette
 Issued by the decision of Council of Ministers and covers 2010 –
2014
 Coordinated by the Prime Ministry Inspection Board
 The main components of the Strategy: Prevention, enforcement of
sanctions, and raising awareness in the society.
 Aiming at
 removing the factors that prevent transparency and feed corruption
and
 developing an understanding of governance that is fair, accountable,
transparent and credible.
TCA on the National Strategy for Improving
Transparency and Strengthening Anticorruption
TCA is mentioned in following actions:
1. Action 1.5: Adoption of the new TCA
Law
2. Action 1.9: Reviewing public
procurement system
3. Action 1.13: Strengthening the capacity
of auditing public sector
4. Action 1.14: Focusing on high risk areas
by going through audit reports and
taking the necessary actions
2. Strategic Plan of TCA 2014-2018
According to the Action Plan of the Strategic Plan of the TCA,
there are three main actions decided:
ACTIVITY
RESPONSIBLE UNITS
TIMEFRAME
PERFROMANS
INDICATORS/OUTPUTS
Commission for the
Activity 2.1.11: Preparing
Fight Against
and implementing the
strategy for the fight against Corruption
corruption.
March 2014
Strategy paper for the fight
against corruption
Activity 2.1.12: Detecting
risk-prone areas on the basis
of the audit reports and
prioritizing such areas in the
annual audit programs
Under the
coordination of the
Head of Sector
2014-2018
-Annual Audit Program
-Completing the risk-prone
area/sector report
-Decrease in the number of corrupt
activities detected in the Audit
Reports by the end of 2018
Activity 2.1.13: Organizing
conferences, panels, trainings
etc. to raise awareness
concerning TCA’s role in the
fight against corruption
-Under the
2014-2016
coordination of the
Head of Sector
-Training Department
Number of conferences/panels
organized
3. International Indexes
Main issues raised by Transparency International Corruption
Perception Index, Global Integrity Report, Open Budget Index:
 Follow-up of reports
 Communication with public
 Figuring audit expectations out and providing feedbacks
Methodology and Scope-1
The Anti-corruption Strategy of the TCA includes followings:
 1 Strategic GOAL
 7 Strategic OBJECTIVES in seven areas: Strategy, methodology
development and implementation, training, use of information
technologies, follow-up, cooperation, self-integrity control
framework
 25 ACTIONS to be taken
 Mapping of 25 actions to the survey questions/criteria in indexes
on corruption, integrity and transparency
 Bibliography of referred ISSAIs, academic studies, reports of
national or international organizations, laws and regulations in
force
Methodology and Scope-2
Each action is analyzed according to:
 Scope of the action: WHAT
 Detailed steps to realize the action: HOW
 Expected benefits: WHY
 Responsible units and their responsibilities: WHO
 Timeframe: WHEN
 Prioritization
 Outputs and performance indicators
 Reference to standards and academic/professional studies
Expected Benefits and Outcomes
 Focusing on high risk areas by referring to them in audit strategic







plans/ annual audit programs
Better use of information technologies in the fight against corruption
(e.g. complaint sys, surveys, use of social media)
Highlighting vulnerable areas when giving opinion on certain
regulations
Better understanding and meeting the expectations of citizens
Improving the competence of auditors concerning fraud and corruption
Contribution to the ranking of Turkey in indexes on corruption,
integrity and transparency
Improving the self-integrity of the TCA
Promoting cooperation and collaboration with other public institutions
with responsibilities in anti-corruption efforts and international
organizations
STRATEGIC
GOAL
STRATEGIC
OBJECTIVES
ACTIONS
STRATEGIC GOAL
«To strengthen role of the TCA in the fight
against corruption and fraud by promoting
transparency and accountability in the public
sector and improving the efficiency of the TCA
audit in accordance with international
standards»
STRATEGIC OBJECTIVE 1: To determine audit strategies which
pay attention to areas open to fraud and corruption and
contribute to the strengthening of public financial
management and control systems.
ACTION NO 1: Preparing the audit strategic plans
and annual audit programs by considering the areas
with high risk of fraud and corruption
ACTION NO 2: Launching questionnaires regarding
audit expectations of public on our webpage and
considering the results in the processes of audit
planning and reporting in accordance with Article
31 of the TCA Law
ACTION NO 3: Evaluating the news regarding fraud
and corruption that appear in the press
STRATEGIC OBJECTIVE 2: To develop audit methodologies
in the light of institutional knowledge and generally
accepted standards on auditing and accounting so as to
improve efficiency of TCA audit.
ACTION NO 4: Preparing the «Manual on the Fight against Fraud and
Corruption»
ACTION NO 5: Reviewing the audit guidelines of the TCA within the
framework of principles of international audit standards relating to
anti-fraud and anti-corruption
ACTION NO 6: Creating a database of the audit procedures regarding
anti-fraud and anti-corruption” and including them in the audit pool of
SAYCAP
ACTION NO 7: Implementing the IT audits
ACTION NO 8: Providing input on areas open to fraud and corruption
when giving opinion of the TCA on draft laws and regulations
STRATEGIC OBJECTIVE 3: To analyze institutional training
needs of the TCA on the basis of international standards
on auditing and accounting and to carry out necessary
trainings determined.
ACTION NO 9: Conducting regular trainings on the subject of
accounting errors and fraud
ACTION NO 10: Conducting regular trainings on the subject
of fighting against fraud and corruption
ACTION NO 11: Training a group of expert auditors
specialized on the subject of fight against fraud and corruption
ACTION NO 12: Promoting the attendance to the certification
programs related to forensic accounting and auditing
ACTION NO 13: Compiling the national legislation,
international agreement and other documents related to
fighting against fraud and corruption, translating the basic
documents to Turkish, and publishing them on our webpage
STRATEGIC OBJECTIVE 4: To use the information
technologies for increasing the efficiency of the TCA in the
fight against fraud and corruption.
ACTION NO 14: Developing a web-based
complaint system
ACTION NO 15: Sharing the TCA reports via email and social media
ACTION NO 16: Publishing judicial decisions of
the TCA on our webpage on timely basis
ACTION NO 17: Developing a web-based
application for the responsible parties to keep
track of trial stages
STRATEGIC OBJECTIVE 5: To strengthen the preventive
and deterring role of the TCA in the fight against fraud
and corruption by means of effectively monitoring the
results of audit and judicial activities
ACTION NO 18: Making the process of followup of findings operational
ACTION NO 19: Following the results of cases
sent to the Office of Public Prosecutor and
including them in annual activity reports
ACTION NO 20: Monitoring and reporting on the
results of the execution of writs
STRATEGIC OBJECTIVE 6: To develop collaboration with
the national and international actors in the field of antifraud and anti-corruption
ACTION NO 21: Organizing collaboration activities
for ensuring an exchange of ideas between the auditors and
members of the TCA and the judiciary (judges and public
prosecutors)on the subject of fraud and corruption in order
to increase the effectiveness of denunciation mechanism
ACTION NO 22: Developing communication and
collaboration with the international organizations
working in the field of fighting against fraud and corruption
ACTION NO 23: Organizing conferences together with
the Prime Ministry Inspection Board, the Ethics Committee,
the Financial Crimes Investigation Board, the General
Directorate of Security, inspection boards and internal audit
units on the subject matter and discovering other
opportunities of collaboration
STRATEGIC OBJECTIVE 7: To develop the accountability
culture and transparency understanding within the TCA
itself
ACTION NO 24: Implementing an
INTOSAINT workshop to improve
the internal aspect of
transparency and
accountability
ACTION NO 25: Establishing the
Ethics Committee
Musa KAYRAK
Senior Auditor, CISA
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