IDF Grandfor

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

Internal 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 (2008-2010) 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 Cooperationin 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 Auditin Turkey

www.idkk.gov.tr www.bumko.gov.tr www.kidder.org.tr www.icdenetim.org www.denetimnet.net

THANKS FOR

YOUR ATTENTION