Strengthening Turkish Court of Accounts Audit

Brief project description: The TCA is in the early days of a significant change process which will attempt to implement new approaches to audit. These changes are built on a foundation of a new legislative framework, initiated by the Public Financial Management and Control Law (PFMC Law), Number 5018, in force December 2003) supplemented by a new TCA Law, Number 6085 (enacted December 2010). The legislative framework has been further reinforced by the development of suitable secondary legislation, such as bylaws for use by the TCA. Performance audit is a new audit discipline for TCA, and Financial audit, requiring the expression of an audit opinion on the financial statements of auditees, is a new discipline to TCA auditors. Therefore the new audit disciplines in turn generate challenging strategic requirements which need to be met in order for the significant changes facing the TCA to be met. The key project outputs were the Situation Analysis and the Audit Strategy.