Turkey – Preparation of Performance Audit Guideline

Support TCA in preparing for its new mandate in the domain of Performance Auditing following the new TCA law. The objective is to provide TCA with a performance audit guideline that determines the framework and methodology of performance audit by developing methods and practices on how to carry out performance audit and by providing guidance for planning, execution and reporting of audits. The guideline is supposed to serve as a tool that will allow the Turkish Court of Accounts to make an external assessment of institutional performance. Activities: – Review of: o the general framework of the public financial management and control system in Turkey o auditing standards and exercises with regard to performance measurement and performance audit; – Workshops with the participation of ten staff maximum at the Court of Accounts. – Drafting of the Court of Accounts performance audit guideline. As a minimum, the guideline must include: o Guidance for planning performance audits; o Detailed procedures and methodology on how to conduct the performance audits in accordance with the Court of Accounts Law – including audit planning and execution, relating performance indicators to performance audit and drawing of conclusions; o Information to support preparation of audit reports, which are to be prepared on an institution-basis and consolidated with the regularity audit report; o Checklists and templates for performance audit; o Carrying out of a pilot performance audit to test the guideline – Determination of strategies to deliver the new methodology to the whole of the Court of Accounts and preparation of training documents. The main outputs should be: o Performance Audit Guideline; o Operational Manual to enable successful completion of the pilot audit; and o Training documents.