stratejİk plan - sayistay.gov.tr plan 2019-2023.pdf · analysis of strengths, weaknesses,...

T.C. SAYIŞTAY BAŞKANLIĞI

STRATEJİK PLAN 2019–2023

Ocak-2018

January 2019

STRATEGIC PLAN2019-2023

TURKISH COURT OF ACCOUNTS

CONTENTS

PRESIDENT’S INTRODUCTION

KEY PERFORMANCE INDICATORS ......................................................................................................... 1

1-METHODOLOGY FOR THE STRATEGIC PLAN ................................................................................... 1

1.1- Legal Framework ............................................................................................................................... 1

1.2- Strategic Planning Process ................................................................................................................ 1

2-SITUATION ANALYSIS ............................................................................................................................ 3

2.1- Institutional Historical Background ................................................................................................. 3

2.1.1-Pre-Ottoman Period ........................................................................................................................... 3

2.1.2-Ottoman Period .................................................................................................................................. 5

2.1.3-Republic of Turkey Period .................................................................................................................. 6

2.2 Evaluation of the 2014-2018 Strategic Plan ...................................................................................... 8

2.3. Legal Framework Analysis ................................................................................................................. 13

Constitution ........................................................................................................................................... 13

Law no. 5018 on Public Financial Management and Control ................................................................ 14

Law no. 6085 on the Turkish Court of Accounts ................................................................................... 15

Law no. 6216 on the Foundation and Duties of the Supreme Court .................................................... 16

Law no. 6271 on Presidential Elections ................................................................................................. 17

Audit of State Economic Enterprises and Funds by the Turkish Grand National Assembly .................. 17

2.4 Analysis of Fundamental Policy Documents ................................................................................... 20

2.5. Products and Services Related to the Areas of Activity ................................................................ 24

2.6. Stakeholder Analysis and Expectations .......................................................................................... 29

2.6.1- Internal Stakeholder Analysis ...................................................................................................... 29

2.6.2 External Stakeholder Analysis ...................................................................................................... 29

2.7 Intra-institutional Analysis ............................................................................................................... 30

2.7.1- The Analysis of Human Resources ................................................................................................. 32

2.7.2- The Analysis of Organizational Culture.......................................................................................... 37

2.7.3- The Analysis of Physical Resources ............................................................................................... 38

2.7.4- The Analysis of Technological and Information Infrastructure ...................................................... 38

2.7.5- The Analysis of Financial Resources .............................................................................................. 41

2.8. PESTLE Analysis ............................................................................................................................. 42

2.9. Analysis of Strengths, Weaknesses, Opportunities, and Threats (SWOT) ................................. 46

2.10 Findings and Determination of Needs ............................................................................................. 50

3-MISSION-VISION-FUNDAMENTAL VALUES .................................................................................... 53

3.1 Mission ................................................................................................................................................ 53

CONTENTS

PRESIDENT’S INTRODUCTION

KEY PERFORMANCE INDICATORS ......................................................................................................... 3

1-METHODOLOGY FOR THE STRATEGIC PLAN ................................................................................... 7

1.1- Legal Framework ............................................................................................................................... 7

1.2- Strategic Planning Process ................................................................................................................ 7

2-SITUATION ANALYSIS .......................................................................................................................... 11

2.1- Institutional Historical Background ............................................................................................... 11

2.1.1-Pre-Ottoman Period ......................................................................................................................... 11

2.1.2-Ottoman Period ................................................................................................................................ 13

2.1.3-Republic of Turkey Period ................................................................................................................ 14

2.2 Evaluation of the 2014-2018 Strategic Plan .................................................................................... 16

2.3. Legal Framework Analysis ................................................................................................................. 21

Constitution ........................................................................................................................................... 21

Law no. 5018 on Public Financial Management and Control ................................................................ 22

Law no. 6085 on the Turkish Court of Accounts ................................................................................... 23

Law no. 6216 on the Foundation and Duties of the Supreme Court .................................................... 24

Law no. 6271 on Presidential Elections ................................................................................................. 25

Audit of State Economic Enterprises and Funds by the Turkish Grand National Assembly .................. 25

2.4 Analysis of Fundamental Policy Documents ................................................................................... 28

2.5. Products and Services Related to the Areas of Activity ................................................................ 32

2.6. Stakeholder Analysis and Expectations .......................................................................................... 37

2.6.1- Internal Stakeholder Analysis ...................................................................................................... 37

2.6.2 External Stakeholder Analysis ...................................................................................................... 37

2.7 Intra-institutional Analysis ............................................................................................................... 38

2.7.1- The Analysis of Human Resources ................................................................................................. 40

2.7.2- The Analysis of Organizational Culture.......................................................................................... 45

2.7.3- The Analysis of Physical Resources ............................................................................................... 46

2.7.4- The Analysis of Technological and Information Infrastructure ...................................................... 46

2.7.5- The Analysis of Financial Resources .............................................................................................. 49

2.8. PESTLE Analysis ............................................................................................................................. 50

2.9. Analysis of Strengths, Weaknesses, Opportunities, and Threats (SWOT) ................................. 54

2.10 Findings and Determination of Needs ............................................................................................. 58 3-MISSION-VISION-FUNDAMENTAL VALUES .................................................................................... 63

3.1 Mission ................................................................................................................................................ 63

2

3.2 Vision ................................................................................................................................................... 63

3.3 Fundamental Values ........................................................................................................................... 63

4-STRATEGIC AIMS AND OBJECTIVES ............................................................................................. ....67

4.1 Objective Cards ................................................................................................................................... 68

4.2 Responsible And Cooperative Units (Table 15) ................................................................................. 84

4.3 Risk And Control Activities (Table 18) ................................................................................................ 85

5- MONITORING AND EVALUATION .................................................................................................... 90

3.2 Vision ................................................................................................................................................... 53

3.3 Fundamental Values ........................................................................................................................... 53

4-STRATEGIC AIMS AND OBJECTIVES ................................................................................................. 55

4.1 Objective Cards ................................................................................................................................... 56

4.2 Responsible And Cooperative Units (Table 15) ................................................................................. 72

4.3 Risk And Control Activities (Table 18) ................................................................................................ 73

5- MONITORING AND EVALUATION .................................................................................................... 78

PREAMBLE

Turkish Court of Accounts (TCA), which carries out audits

on behalf of the Turkish Grand National Assembly, has, rooted in our

millennia old state tradition as a supreme audit institution with

judiciary powers. Turkish state structure came under the influence of

Islamic states of the time after the Turks adopted Islam, and one

specific source of this influence was Divan-ı İşraf (Court of Control),

which audited the state income and expenditures in the Abbasid

Empire. Court of Control served the same purpose in other Turkish

states and in the Great Seljuk Empire, in particular. In the Ottoman

period, the audit of state income and expenditures, though primarily

income, was carried out by Başbaki Kulluğu (State Auditor) until 1839 and by several assemblies during

the transitional period between 1839 and 1862. Finally, the Court of Accounts, the precursor of the modern

TCA, was founded in 1862, and the audit and judiciary duties have been carried out successfully by first

this institution and then the TCA for the last 156 years.

TCA is an active member of international and regional organisations such as International

Organisation of Supreme Audit Institutions (INTOSAI), European Organisation of Supreme Audit

Institutions (EUROSAI), Asian Organisation of Supreme Audit Institutions (ASOSAI), and Economic

Cooperation Organisation Supreme Audit Institutions (ECOSAI); and also serves in various boards of these

organisations. TCA has also been carrying out the duties of the President of ECOSAI Governing Board

since 2013 and the President of EUROSAI since 2017.

TCA aims to provide the audit and judiciary services in the most efficient manner with the ultimate

aim of contributing to the usage of the power of the purse.

In line with the 2030 goals of the United Nations, TCA will actively participate in activities within

the scope of finding global solutions to global problems via joint and parallel audits encouraged and

supported by the INTOSAI and other international and regional organisations of supreme audit institutions.

For this purpose and in accordance with the international auditing standards also underlined by the Law of

the TCA; a special emphasis will be placed on the improvement of audit understanding, approach and

capacity through activities such as subject-based audits, enhancement of professional competencies, further

development of the technical infrastructure of audit, capacity building with regards to information systems

audit and cooperation with international organisations.

Also, since activities undertaken to enhance the planning, management and reporting processes in

order to improve the public financial management system to promote transparency and accountability

ultimately contribute to sound audit practices; TCA will actively support these activities by cooperating

with the relevant institutions.

TCA targets to increase the efficiency of judicial services by undertaking activities directed at

making judicial services more agile and more efficient, making the use of information systems widespread,

KEY PERFORMANCE INDICATORS

allowing the conduct of judicial processes in a standardized system and improving both the judicial process

and the follow-up mechanism.

Finally, I would like to express my sincere gratitude to our staff that worked on the preparation of

this Strategic Plan and want to reiterate my belief that, this Plan will be executed efficiently by and within

our Institution through the administrative and technical capacity building activities put forth in this

Strategic Plan.

Seyit Ahmet BAŞ President

3

Turkish Court of Accounts

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METHODOLOGY

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METHODOLOGY

1-METHODOLOGY FOR THE STRATEGIC PLAN 1.1- Legal Framework According to Article 9 of the Law no. 5018 on Public Financial Management and Control; in order to

form missions and visions for future within the framework of development plans, programs, relevant

legislation and basic principles adopted; to determine strategic goals and measurable objectives; to measure

their performances according to predetermined indicators, and to monitor and evaluate this overall process,

public administrations must prepare strategic plans in a cooperative manner.

The “Strategic Planning Guidelines for Public Institutions” and “Regulation regarding Strategic

Planning in the Public Institutions” are also taken into account in the preparation of the strategic plan.

1.2- Strategic Planning Process Preparations for the “Strategic Plan of the Turkish Court of Accounts (TCA) for the period of 2019-

2023” was initiated by an approval of the TCA Presidency and subsequent formation of the “Strategic

Planning Team”.

The requirements of the strategic plan preparation were determined, and a preparation program was

created. Secretarial services related to the strategic plan preparation were performed by the Strategy

Development Unit.

Within the scope of situation analysis, which is the first stage of strategic planning, a “Strategic

Planning Workshop” was held with the external stakeholders. In this workshop, information and evaluations

of external stakeholders regarding the TCA and its activities were gathered verbally and via surveys.

Subsequently, an internal stakeholder survey directed at both professional and supporting staff of the TCA

was conducted. Strategic Planning Team held regular meetings with the internal stakeholders (all directorate

managers). In the spirit of cooperation, the expectations, insights, suggestions and contributions of

stakeholders gathered via these meetings were incorporated into the strategic plan.

After the meetings of the Strategic Planning Team and the analysis of the stakeholder surveys,

“Turkish Court of Accounts Draft Strategic Plan (2019-2023)” was written and subsequently presented to the

TCA Presidency. In accordance with the Article 31 of the Law No. 6085, the Strategic Plan of the TCA was

discussed at the Audit, Planning and Coordination Council composed of the President of the TCA, deputy

presidents and heads of departments and is effective as of ……….. upon the approval of the President.

7


1-METHODOLOGY FOR THE STRATEGIC PLAN

1.1- Legal Framework According to Article 9 of the Law no. 5018 on Public Financial Management and Control; in order to

form missions and visions for future within the framework of development plans, programs, relevant

legislation and basic principles adopted; to determine strategic goals and measurable objectives; to measure

their performances according to predetermined indicators, and to monitor and evaluate this overall process,

public administrations must prepare strategic plans in a cooperative manner.

The “Strategic Planning Guidelines for Public Institutions” and “Regulation regarding Strategic

Planning in the Public Institutions” are also taken into account in the preparation of the strategic plan.

1.2- Strategic Planning Process Preparations for the “Strategic Plan of the Turkish Court of Accounts (TCA) for the period of 2019-

2023” was initiated by an approval of the TCA Presidency and subsequent formation of the “Strategic

Planning Team”.

The requirements of the strategic plan preparation were determined, and a preparation program was

created. Secretarial services related to the strategic plan preparation were performed by the Strategy

Development Unit.

Within the scope of situation analysis, which is the first stage of strategic planning, a “Strategic

Planning Workshop” was held with the external stakeholders. In this workshop, information and evaluations

of external stakeholders regarding the TCA and its activities were gathered verbally and via surveys.

Subsequently, an internal stakeholder survey directed at both professional and supporting staff of the TCA

was conducted. Strategic Planning Team held regular meetings with the internal stakeholders (all directorate

managers). In the spirit of cooperation, the expectations, insights, suggestions and contributions of

stakeholders gathered via these meetings were incorporated into the strategic plan.

After the meetings of the Strategic Planning Team and the analysis of the stakeholder surveys,

“Turkish Court of Accounts Draft Strategic Plan (2019-2023)” was written and subsequently presented to the

TCA Presidency. In accordance with the Article 31 of the Law No. 6085, the Strategic Plan of the TCA was

discussed at the Audit, Planning and Coordination Council composed of the President of the TCA, deputy

presidents and heads of departments and is effective as of January 2019 upon the approval of the President.

SITUATION ANALYSIS

11


2-SITUATION ANALYSIS

2.1- Institutional Historical Background

2.1.1-Pre-Ottoman Period Within the Turkish state administration experience exceeding one thousand years,

documents concerning the state revenues and expenditures, registry order and accounting system as

well as the audit of revenues and expenditures have undergone significant changes. In today’s

system, the establishment of Divan-ı Muhasebat (Court of Accounts) is of particular importance,

and while the Seljuks had a significant impact on the Ottoman state organisation, the previous

Turkish states and the contemporary Turkish and Muslim states played a key role in the state

organisation of the Seljuks.

In the Gokturk State, (552-745) the prevalence of the nomadic lifestyle delayed the

formation of a systematic for documentation, records and accounting; yet their dominion over the

Silk Road and the consequent development of trade accelerated the development of documentation

and record keeping. Manuscripts dated to this period, as well as the Orkhun and Tonyukuk

inscriptions make note of the relations between the governed and governors, tax records and the

importance of the “Kuyudat Memuru (Records Officer)”.

Karahanlı State (840-1211) period carries a special importance since the Turks started

adopting Islam in this period. Information about the pre-Islamic state structure can

be found in “Kutad-gu Bilig” of Yusuf Has Hacib and “Divan-ı Lügat-it Türk” of

Kaşgarlı Mahmut. Especially Kutadgu Bilig is focused on state organization and

the duties and responsibilities of elements of state and society. The grand vizier

and the courts affiliated to him formed the basis of the state structure in the Karahan State, and the

control of the financial works was carried out by the Divan-ı İşraf (Court of Control).

Uygur State (911-1209), owing to being situated on trading routes, had both more advanced

state records (records of taxes, foundations, transactions, chattel, and properties)

and private records, with examples of several types of contracts developed during

the period. Tax registers, books kept by the traders as well as commercial papers

dating back to this period exist.

12


In the Ghaznavid State (963-1187), state organization most resembles the examples in

Karahanlı and Seljuk states among the contemporary Turkish states. The meticulousness of the

Ghaznavids regarding compliance to principles and rules in state management inspired the “Siyerul

Muluk - Siyasetname” written by Seljuk vizier Nizam-ül Mülk, who illustrated his points via

examples from the Ghaznavid state. Out of five courts in the state organisation of the Ghaznavid

State, Divan-ı İşraf (Court of Control) was responsible for the control of the financial works.

For the Seljuks (1040-1308), financial structure of the

state was influenced by the Samanids as well asthe Ghaznavids

. The information concerning the vizier at the head of the state

organisation, the courts affiliated to the vizier as well as the

books kept by these courts reveals that there was an organized

state structure along with an advanced accounting system. Another important organ in the Seljuk

state structure was Divan-ı İşraf (Court of Control), which controlled the revenues and expenditures

of the state.

Turkish state structure was influenced by the Islamic states after the

adoption of Islam by the Turks. Founded by the descendants of the Prophet’s

uncle Abbas and ruled between the years 750-1258, the Abbasids had the

vizier as the highest ranked official after the caliph, and the state structure

consisted of Courts operating under the vizier. Divan-ı Haraç (Court of Taxes) and Divan-ı Beytül

Mal (Court of Treasury) were important organizations that collected the state revenues,

implemented the state expenditures, managed the assets and kept records regarding all these

activities. The audit of incomes and expenditures of the state was performed by Divan-ı İşraf (Court

of Control). Grand Seljuk State as well as other Seljuk states (Kirman Seljuks, Syrian Seljuks and

Anatolian Seljuks) were influenced by the organizational structure of the Abbasid State in various

aspects including the financial structure. The Seljuks improved the state organizational structure

they adapted from previous Turkic states as well as Islamic states. Siyasetname (Siyerul Mulûk)

written by vizier Nizam-ül Mülk at the behest of Sultan Melikşah set forth the principles regarding

the ethics and behaviour of kings, emirs, viziers, judges and various state officials and inspired the

state officials of both the contemporary states and those to be founded in the same region in later

periods.

Ilkhanid State (1256-1353) was one of states most heavily influenced by the Seljuks, and

they entrusted all state matters except those regarding the military to the grand vizier and the Court

serving under him. The highest state official in charge of financial matters was called Defterdar-ı

13


In the Ghaznavid State (963-1187), state organization most resembles the examples in

Karahanlı and Seljuk states among the contemporary Turkish states. The meticulousness of the

Ghaznavids regarding compliance to principles and rules in state management inspired the “Siyerul

Muluk - Siyasetname” written by Seljuk vizier Nizam-ül Mülk, who illustrated his points via

examples from the Ghaznavid state. Out of five courts in the state organisation of the Ghaznavid

State, Divan-ı İşraf (Court of Control) was responsible for the control of the financial works.

For the Seljuks (1040-1308), financial structure of the

state was influenced by the Samanids as well asthe Ghaznavids

. The information concerning the vizier at the head of the state

organisation, the courts affiliated to the vizier as well as the

books kept by these courts reveals that there was an organized

state structure along with an advanced accounting system. Another important organ in the Seljuk

state structure was Divan-ı İşraf (Court of Control), which controlled the revenues and expenditures

of the state.

Turkish state structure was influenced by the Islamic states after the

adoption of Islam by the Turks. Founded by the descendants of the Prophet’s

uncle Abbas and ruled between the years 750-1258, the Abbasids had the

vizier as the highest ranked official after the caliph, and the state structure

consisted of Courts operating under the vizier. Divan-ı Haraç (Court of Taxes) and Divan-ı Beytül

Mal (Court of Treasury) were important organizations that collected the state revenues,

implemented the state expenditures, managed the assets and kept records regarding all these

activities. The audit of incomes and expenditures of the state was performed by Divan-ı İşraf (Court

of Control). Grand Seljuk State as well as other Seljuk states (Kirman Seljuks, Syrian Seljuks and

Anatolian Seljuks) were influenced by the organizational structure of the Abbasid State in various

aspects including the financial structure. The Seljuks improved the state organizational structure

they adapted from previous Turkic states as well as Islamic states. Siyasetname (Siyerul Mulûk)

written by vizier Nizam-ül Mülk at the behest of Sultan Melikşah set forth the principles regarding

the ethics and behaviour of kings, emirs, viziers, judges and various state officials and inspired the

state officials of both the contemporary states and those to be founded in the same region in later

periods.

Ilkhanid State (1256-1353) was one of states most heavily influenced by the Seljuks, and

they entrusted all state matters except those regarding the military to the grand vizier and the Court

serving under him. The highest state official in charge of financial matters was called Defterdar-ı

Memalik (Treasurer of the State) at first and his duties were adopted by Müstevfi Divanı (Court of

Finance) later which kept financial records. The audit of financial and administrative matters was

carried out by İşraf-ı Memalik (Controller of State) working under the Court. Four foundational

textbooks regarding state accounting were written in this period, which led to the heavy influence of

this period on Ottomans with regard to record keeping, documentation, accounting and financial

order.

2.1.2-Ottoman Period Influenced significantly by the Seljuks and the Ilkhanids in terms of the financial system, the

Ottoman Empire had “Başbaki Kulluğu (State Auditor)” for the financial control in the time

between the 16th century and the establishment of the Ministry of Finance. It was replaced by more

modern institutions at the beginning of the 19th century. After the establishment of Ministry of

Finance in 1838, various councils and commissions were established in order to solve the problems

related to the collection of tax revenues and to control the revenue and expenditure items of the

state as well as financial matters.

In order to ensure the implementation of the Reforms, Meclis-i Muhasebe-i Maliye (Court of

Accounting and Finance) was founded in 1840 to serve as a central auditing body, render decisions

based on those audits and implement these decisions. The main objective of this Court was to

reassess the taxes in the regions the Reforms were in effect, solve problems arising from collection

of these taxes and handle conflicts and abuses regarding the same on a legal basis. The Court was

also entrusted with the control of the budget accounts, and audit of the final accounts of all

ministries and administrations except the Royal Treasury was also among its duties. Due to a lack

of clear regulatory definition of its exact duties and responsibilities, the Court had to handle all

kinds of financial issues and problems in a short amount of time. Lack of efficiency in financial

affairs and insufficiency of the existing Court led to the founding of Meclis-i Muhasebe (Court of

Accounting) to handle financial regulations, to audit budgetary accounts and to prepare the budget.

Efforts continued to ensure financial stability, and establishment

and sustainment of a strong public financial system by controlling the

revenues and expenses. An important initiative in this regard is the

establishment of the TCA under the name of Divan-ı Ali-i Muhasebat

(Royal Court of Accounts) in parallel to the developments in the Western

world. Having gained constitutional status by being included in the 1876 Constitution, TCA started

performing yearly audits of revenues, expenditures, and accounting records of administrations

under the Treasury and preapproving expenditures.

14


2.1.3-Republic of Turkey Period With the establishment of the Republic, TCA was restructured on the basis of the

Continental Europe (French) model in parallel to the other developments in the state structure and

was included in the 1924 Constitution. In the first years of the Republic, owing partially to the fact

that Turkish Grand National Assembly (TGNA) had both the legislative and the executive power,

TGNA – TCA relations were reciprocal and close, and reports prepared by the TCA were reviewed

by a Commission established within the TGNA. While the institution was called Divan-ı Muhasebat

(Acourt of Accounts) since the Ottoman period, its name was changed to Sayıştay (Turkish Court of

Accounts – TCA) with the law no.823 dated 1967.

The Great Depression of 1929 dispelled the illusion of possibility of a free market with no

government intervention, and interventionist Keynesian policies gained precedence. Coming into

existence in this period, state economic enterprises allowed the state to undertake commercial and

industrial activities, and the Prime Ministry Supreme Auditing Board was founded in 1938 to audit

these entities.

Sharp increases in public expenditures in the post-World War II period led to the need for

rapid and fundamental changes in the audit scopes and characteristics of the Supreme Audit

Institutions (SAIs). Audits providing assurance for the financial systems of institutions started

replacing individual audits of every account and transaction. In this context, in addition to the

traditional audits examining whether the revenues are obtained, expenditures are appropriated and

assets are preserved in compliance with the relevant regulations, performance audits emerged as a

new audit type. Conducted without a defined methodology in the 1950s as a corollary of the

traditional audit, performance audits were granted explicit legal basis starting with the second half

of the 1970s. In parallel, an amendment dated 1996 to the law no. 832 granted the tCA the

necessary mandate to conduct performance audits. Prompted in part by the EU accession process,

public management reforms accelerated in the 2000s, and the modern global financial management

understanding was expressed for the first time in the 8th Five-Year Development Plan (2001-2005)

in the form of a commitment to the satisfaction of citizens in the delivery of public services.

As part of the initiated reforms, public financial management was readdressed and Law no.

5018 on Public Financial Management and Control ended extra-budget provisions, and the entirety

of public revenues, expenditures and liabilities were included in the budget, allowing the

performance of legislative audit on all these aspects. Internal audit divisions were founded within

public administrations. An important step was taken to allow the TCA to shift its audit approach

from focusing on individual transactions to addressing the entire financial position of a public

administration and start producing more comprehensive reports. With the TCA Law no. 6085 dated

15


2.1.3-Republic of Turkey Period With the establishment of the Republic, TCA was restructured on the basis of the

Continental Europe (French) model in parallel to the other developments in the state structure and

was included in the 1924 Constitution. In the first years of the Republic, owing partially to the fact

that Turkish Grand National Assembly (TGNA) had both the legislative and the executive power,

TGNA – TCA relations were reciprocal and close, and reports prepared by the TCA were reviewed

by a Commission established within the TGNA. While the institution was called Divan-ı Muhasebat

(Acourt of Accounts) since the Ottoman period, its name was changed to Sayıştay (Turkish Court of

Accounts – TCA) with the law no.823 dated 1967.

The Great Depression of 1929 dispelled the illusion of possibility of a free market with no

government intervention, and interventionist Keynesian policies gained precedence. Coming into

existence in this period, state economic enterprises allowed the state to undertake commercial and

industrial activities, and the Prime Ministry Supreme Auditing Board was founded in 1938 to audit

these entities.

Sharp increases in public expenditures in the post-World War II period led to the need for

rapid and fundamental changes in the audit scopes and characteristics of the Supreme Audit

Institutions (SAIs). Audits providing assurance for the financial systems of institutions started

replacing individual audits of every account and transaction. In this context, in addition to the

traditional audits examining whether the revenues are obtained, expenditures are appropriated and

assets are preserved in compliance with the relevant regulations, performance audits emerged as a

new audit type. Conducted without a defined methodology in the 1950s as a corollary of the

traditional audit, performance audits were granted explicit legal basis starting with the second half

of the 1970s. In parallel, an amendment dated 1996 to the law no. 832 granted the tCA the

necessary mandate to conduct performance audits. Prompted in part by the EU accession process,

public management reforms accelerated in the 2000s, and the modern global financial management

understanding was expressed for the first time in the 8th Five-Year Development Plan (2001-2005)

in the form of a commitment to the satisfaction of citizens in the delivery of public services.

As part of the initiated reforms, public financial management was readdressed and Law no.

5018 on Public Financial Management and Control ended extra-budget provisions, and the entirety

of public revenues, expenditures and liabilities were included in the budget, allowing the

performance of legislative audit on all these aspects. Internal audit divisions were founded within

public administrations. An important step was taken to allow the TCA to shift its audit approach

from focusing on individual transactions to addressing the entire financial position of a public

administration and start producing more comprehensive reports. With the TCA Law no. 6085 dated

2010, all activities benefiting from the public funds were made subject to the audit of the TCA. This

law also incorporated the Prime Ministry Supreme Auditing Board, which used to conduct the

audits on the state economic enterprises, into the TCA, and the dichotomy in external audit was

ended.

Attributing a great importance to the international cooperation in order to share its historical

experience gained since Divan-ı İşraf, which was the audit organ of the Karahan, the Ghaznevid and

the Great Seljuk States, with the world and to develop itself continuously in parallel with the

modern world, the TCA is an active member of the INTOSAI (International Organisation of

Supreme Audit Institutions), ASOSAI (Asian Organisation of Supreme Audit Institutions),

EUROSAI (European Organisation of Supreme Audit Institutions) and ECOSAI (Economic

Cooperation Organisation Supreme Audit Institutions) of which it is a founding member. Already

being an important public administration, the TCA made great strides to become a global actor in its

field. In this context, TCA was elected as the President of the EUROSAI Governing Board for the

2017-2020 period, President of the ECOSAI Governing Board for the 2016-2019 period and is also

a Governing Board member of ASOSAI for the 2015-2018 period. TCA has also hosted and

actively attended many international activities in recent years. Shouldering important

responsibilities in the construction of a sound public management system and a strong public

finance since its founding, the TCA is one of the most respectable and fundamental institutions of

our Constitutional system with its audit function performed on behalf of the TGNA as well as its

judiciary functions.

16


85%

13%2%

2014Hedeflenen Düzeye Ulaşıldı

Hedeflenen Düzeye Ulaşılamadı

Hedeflenen Düzey Aşıldı

2.2 Evaluation of the 2014-2018 Strategic Plan

With the implementation of the TCA Strategic Plan for the years 2014-2018, the main objectives

were to promote accountability and transparency in public financial management by improving the public

financial management system and financial activities of public administrations, and to contribute to the

effective, efficient and economic usage of public resources.

For the 2014-2018 period, the Strategic Plan and its addendum, Action Plan, was prepared and

implemented. Prepared with the strategic management approach, 2014-2018 Strategic Plan included 4 main

themes, 5 aims, 11 strategic objectives for reaching these aims and 51 key indicators to reach these

objectives. Action Plan included an additional 22 indicators, bringing up the total number of indicators in the

Action Plan to 73.

Of 39 performance indicators in the 2014 Performance Program, the targets were achieved in 33

indicators, exceeded in 1 indicator and missed in 5 indicators.

05

101520253035

33

5 1

2014 Hedeflenen Düzeye Ulaşıldı



Targets Achieved

Targets Not Achieved

Target Exceeded

Targets Achieved Targets Not Achieved Target Exceeded

17


85%

13%2%




2.2 Evaluation of the 2014-2018 Strategic Plan

With the implementation of the TCA Strategic Plan for the years 2014-2018, the main objectives

were to promote accountability and transparency in public financial management by improving the public

financial management system and financial activities of public administrations, and to contribute to the

effective, efficient and economic usage of public resources.

For the 2014-2018 period, the Strategic Plan and its addendum, Action Plan, was prepared and

implemented. Prepared with the strategic management approach, 2014-2018 Strategic Plan included 4 main

themes, 5 aims, 11 strategic objectives for reaching these aims and 51 key indicators to reach these

objectives. Action Plan included an additional 22 indicators, bringing up the total number of indicators in the

Action Plan to 73.

Of 39 performance indicators in the 2014 Performance Program, the targets were achieved in 33

indicators, exceeded in 1 indicator and missed in 5 indicators.

05

101520253035

33

5 1




Targets Achieved


Target Exceeded

Targets Achieved Targets Not Achieved Target Exceeded

52%

13%

7%

28%

2015

Hedeflenen Düzeye Ulaşıldı


Hedeflenen Düzeye Kısmen Ulaşıldı


Of 46 indicators in the 2015 Performance Programme, targets were partially achieved in 3, achieved

in 24, exceeded in 13 and missed in 6 indicators.

0

5

10

15

20

25

30

24

6 3

13





Targets Achieved


Targets Partially Achieved

Target Exceeded

Targets Achieved



Target Exceeded

18


05

101520253035404550

45

5 3



Hedeflenen Düzeye KısmenUlaşıldı


in 45 and missed in 5 indicators.

85%

9%6%




Targets Achieved



Targets Achieved



19


05

101520253035404550

45

5 3



Hedeflenen Düzeye KısmenUlaşıldı


in 45 and missed in 5 indicators.

85%

9%6%




Targets Achieved



Targets Achieved




in 38 indicators and missed in 1 indicator.

For the 2018 Performance Programme……………………………………

0

5

10

15

20

25

30

35

40

38

1 8




81%

2%

18%




Targets Achieved



Targets Achieved



20


The areas that the targets were missed in the 2014-2018 period, and thus would need to be prioritised

in the coming period are:

Assessing the compliance of audit reports selected through sampling with the audit

guidelines via peer review, and production of a Peer Review Report as a result of this

assessment.

Preparation and implementation of an Information Systems Strategy with the aim of

generating short, medium and long-term solutions by taking the institutional priorities into

account while combining institutional information with the needed technology on the basis

of aims and objectives.

Measuring the effects of audit results in order to asses the effects of audits on the public

financial management system.

Monitoring and assessing the results of surveys prepared to measure auditees’ awareness

about the purpose, scope and methodology of the audit.

Needs, priority areas and areas of importance identified through the review of the 2014-2018

Strategic Plan were taken into account in the preparation of the 2019-2023 Strategic Plan.

21


The areas that the targets were missed in the 2014-2018 period, and thus would need to be prioritised

in the coming period are:

Assessing the compliance of audit reports selected through sampling with the audit

guidelines via peer review, and production of a Peer Review Report as a result of this

assessment.

Preparation and implementation of an Information Systems Strategy with the aim of

generating short, medium and long-term solutions by taking the institutional priorities into

account while combining institutional information with the needed technology on the basis

of aims and objectives.

Measuring the effects of audit results in order to asses the effects of audits on the public

financial management system.

Monitoring and assessing the results of surveys prepared to measure auditees’ awareness

about the purpose, scope and methodology of the audit.

Needs, priority areas and areas of importance identified through the review of the 2014-2018

Strategic Plan were taken into account in the preparation of the 2019-2023 Strategic Plan.

2.3. Legal Framework Analysis

Main regulations concerning the duties, mandate and responsibilities of the TCA can be found

below:

Constitution

Judicial Power:

IV. Court of Accounts

Article 160- The Court of Accounts shall be charged with auditing, on behalf of the Grand National

Assembly of Turkey, revenues, expenditures, and assets of the public administrations financed by central

government budget and social security institutions, with taking final decisions on the accounts and acts of the

responsible officials, and with exercising the functions prescribed in laws in matters of inquiry, auditing and

judgment. Those concerned may file, only for once, a request for reconsideration of a final decision of the

Court of Accounts within fifteen days of the date of written notification of the decision. No applications for

judicial review of such decisions shall be filed in administrative courts.

In case of conflict between the decisions of the Council of State and the Court of Accounts,

regarding taxes, similar financial obligations and duties, the decision of Council of State shall prevail.

Auditing and final decision on the accounts and acts of local administrations shall be conducted by

the Court of Accounts.

The establishment, functioning, auditing procedures, qualifications, appointments, duties and

powers, rights and obligations and other personnel matters of the members and guarantees of the President

and the members of the Court shall be regulated by law.

Financial and Economic Provisions

Budget and final accounts

Article 161– Central government final accounts bills shall be submitted to the Grand National

Assembly of Turkey by the President of the Republic within six months of the end of the relevant fiscal year.

The Court of Accounts shall submit its statement of general conformity to the Grand National Assembly of

Turkey within seventy-five days of the submission of the final accounts bill to which it is related.

The submission of the final accounts bills and the statement of general conformity to the Grand

National Assembly of Turkey shall not preclude the auditing and trial of the accounts for the relevant fiscal

year that have not been concluded by the Court of Accounts, and shall not mean that a final decision has

been taken on these accounts.

The final accounts bill shall be debated and adopted together with the budget bill of the new fiscal

year.

22


Scrutiny of state economic enterprises

Article 165 – The principles governing the scrutiny of the accounts of public institutions and partnerships where more than half of the capital directly or indirectly belongs to the State, by the Grand National Assembly of Turkey, shall be regulated by law.

Political Rights and Duties

Principles to be observed by political parties

Article 69 – The income and expenditure of political parties shall be consistent with their objectives.

The application of this rule is regulated by law. The auditing of acquisitions, revenue and expenditure of

political parties by the Constitutional Court in terms of conformity to law as well as the methods of audit and

sanctions to be applied in case of inconformity to law shall be indicated in law. The Constitutional Court

shall be assisted by the Court of Accounts in performing its task of auditing. The judgments rendered by the

Constitutional Court because of the auditing shall be final.”

Law no. 5018 on Public Financial Management and Control

External Audit

Article 68- The purpose of the ex post external audit to be performed by the Court of Accounts is to

audit, within the framework of the accountability of public administrations within the scope of general

government, the financial activities, decisions and transactions of management in terms of their compliance

with the laws, institutional purposes, targets and plans, and to report their results to the Turkish Grand

National Assembly.

The external audit is performed in accordance with the generally accepted international audit

standards by carrying out the following:

a) On the basis of public administrations’ accounts and relevant documents, to perform financial

audit on the reliability and accuracy of financial statements, and to determine whether the financial

transactions related to revenues, expenditures and assets of public administrations comply with the laws and

other legal arrangements.

b) To determine whether the public resources are used in an effective, economic and efficient way, to

measure the activity results and to evaluate them as to their performance.

During the external audit, reports issued by the internal auditors of the public administrations shall

be submitted to the information of the Court of Account auditors, if required so.

At the end of the audits, the reports on the issues stated in the subparagraphs (a) and (b) of second

paragraph of this article shall be consolidated according to the administrations, and a copy shall be submitted

to the relevant public administration and replied by the head of public administration. The Court of Accounts

23


Scrutiny of state economic enterprises

Article 165 – The principles governing the scrutiny of the accounts of public institutions and partnerships where more than half of the capital directly or indirectly belongs to the State, by the Grand National Assembly of Turkey, shall be regulated by law.

Political Rights and Duties

Principles to be observed by political parties

Article 69 – The income and expenditure of political parties shall be consistent with their objectives.

The application of this rule is regulated by law. The auditing of acquisitions, revenue and expenditure of

political parties by the Constitutional Court in terms of conformity to law as well as the methods of audit and

sanctions to be applied in case of inconformity to law shall be indicated in law. The Constitutional Court

shall be assisted by the Court of Accounts in performing its task of auditing. The judgments rendered by the

Constitutional Court because of the auditing shall be final.”

Law no. 5018 on Public Financial Management and Control

External Audit

Article 68- The purpose of the ex post external audit to be performed by the Court of Accounts is to

audit, within the framework of the accountability of public administrations within the scope of general

government, the financial activities, decisions and transactions of management in terms of their compliance

with the laws, institutional purposes, targets and plans, and to report their results to the Turkish Grand

National Assembly.

The external audit is performed in accordance with the generally accepted international audit

standards by carrying out the following:

a) On the basis of public administrations’ accounts and relevant documents, to perform financial

audit on the reliability and accuracy of financial statements, and to determine whether the financial

transactions related to revenues, expenditures and assets of public administrations comply with the laws and

other legal arrangements.

b) To determine whether the public resources are used in an effective, economic and efficient way, to

measure the activity results and to evaluate them as to their performance.

During the external audit, reports issued by the internal auditors of the public administrations shall

be submitted to the information of the Court of Account auditors, if required so.

At the end of the audits, the reports on the issues stated in the subparagraphs (a) and (b) of second

paragraph of this article shall be consolidated according to the administrations, and a copy shall be submitted

to the relevant public administration and replied by the head of public administration. The Court of Accounts

shall prepare the External Audit General Evaluation Report by taking into account the audit reports and

replies given thereto, and present it to the Turkish Grand National Assembly.

The finalizations of accounts by the Court of Accounts means taking a decision on whether the

revenue, expenditure and asset accounts and related transactions of the public administrations within the

scope of general government are in compliance with the legal provisions.

Other issues on the finalization of external audit and accounts shall be stipulated in the relevant law.”

Law no. 6085 on the Turkish Court of Accounts

Audit area

Article 4- (1) Turkish Court of Accounts shall audit;

a) Public administrations within the scope of the central government budget and social security institutions, local governments, joint stock companies established by special laws and with more than 50% of its capital directly or indirectly owned by the public sector and other public administrations (with the exception of professional organizations that have a public status),

b) Provided that the public share is no less than 50%, all types of administrations, organizations,

institutions, associations, enterprises and companies affiliated to, or founded by the administrations listed in

point (a), or those of which the above mentioned administrations are directly or indirectly partners;

c) All types of domestic and foreign borrowing, lending, repayments, utilization of foreign grants

received, giving grants, Treasury guarantees, Treasury receivables, cash management and other matters

related to these, all transfers of resources and their utilization and the utilization of domestic and foreign

resources and funds, including European Union funds;

d) All public accounts, including private accounts, funds, resources and activities regardless of

whether these are in the public administrations budget.

The companies within the scope of points (a) and (b) with a public share of less than 50%, but

subject to independent audit according to relevant regulations, their subsidiaries and affiliates are audited

through the independent audit reports duly sent to the Turkish Court of Accounts. Turkish Court of Accounts

presents the report based exclusively on the reports it received to the Turkish Grand National Assembly.

(2) Turkish Court of Accounts shall also audit the accounts and transactions of international institutions and organizations within the framework of the principles set out in the relevant treaty or agreement.

(3) Audit of public institutions, organizations and partnerships within the scope of Article 2 of Law No. 3346 on Regulating the Audit of State Economic Enterprises and Funds by the Turkish Grand National Assembly, dated 02.04.1987, shall be performed within the framework of the procedures and principles indicated in this Law and other laws.

24


Duties

Article 5- (1) Turkish Court of Accounts shall;

a) Audit the financial activities, decisions and transactions of public administrations within the

framework of accountability and submit accurate, sufficient, timely information and reports to the Turkish

Grand National Assembly on the results of these audits;

b) Audit whether or not accounts and transactions of public administrations within the scope of the

general government with respect to their revenues, expenses and assets are in compliance with laws and

other legal arrangements, and take final decision on matters related to public loss arising from the accounts

and transactions of those responsible,

c) Submit the Statement of General Conformity to the Turkish Grand National Assembly,

d) Perform the duties of examining, auditing and taking final decision prescribed by laws.

Competences

Article 6- (1) In performing its duties prescribed by this Law or other laws, Turkish Court of

Accounts shall be competent to correspond directly with public administrations and officials; to see required

documents, books and records through its assigned personnel; to have these brought over to any location it

deems appropriate, with the exception of assets; to call on relevant officials of all grades and categories in

order to receive oral information; and to request representatives from public administrations.

(2) Turkish Court of Accounts may request all kinds of information and documents related to its

audit works from public administrations and other real and legal persons including banks.

(3) Turkish Court of Accounts shall be competent to examine, on the spot and at any stage of

operation and incidence, all related records, goods, properties, practices, transactions and services of those

public administrations and institutions within its audit scope, by its assigned personnel or expert witnesses.

The legal status, authorities and responsibilities of expert witness shall be subject to general provisions.

(4) Turkish Court of Accounts may also audit the accounts, transactions, activities and assets of

public administrations as of the pertaining year or years irrespective of their account or activity period; as

well as based on sector, program, project and topic.

(5) If deemed necessary in the course of audits, experts from outside Turkish Court of Accounts may

be appointed. The principles and procedures pertaining to the appointment of expert witnesses and experts

shall be laid down in a by-law.

Law no. 6216 on the Foundation and Duties of the Supreme Court

"Provisional assignment

25


Duties

Article 5- (1) Turkish Court of Accounts shall;

a) Audit the financial activities, decisions and transactions of public administrations within the

framework of accountability and submit accurate, sufficient, timely information and reports to the Turkish

Grand National Assembly on the results of these audits;

b) Audit whether or not accounts and transactions of public administrations within the scope of the

general government with respect to their revenues, expenses and assets are in compliance with laws and

other legal arrangements, and take final decision on matters related to public loss arising from the accounts

and transactions of those responsible,

c) Submit the Statement of General Conformity to the Turkish Grand National Assembly,

d) Perform the duties of examining, auditing and taking final decision prescribed by laws.

Competences

Article 6- (1) In performing its duties prescribed by this Law or other laws, Turkish Court of

Accounts shall be competent to correspond directly with public administrations and officials; to see required

documents, books and records through its assigned personnel; to have these brought over to any location it

deems appropriate, with the exception of assets; to call on relevant officials of all grades and categories in

order to receive oral information; and to request representatives from public administrations.

(2) Turkish Court of Accounts may request all kinds of information and documents related to its

audit works from public administrations and other real and legal persons including banks.

(3) Turkish Court of Accounts shall be competent to examine, on the spot and at any stage of

operation and incidence, all related records, goods, properties, practices, transactions and services of those

public administrations and institutions within its audit scope, by its assigned personnel or expert witnesses.

The legal status, authorities and responsibilities of expert witness shall be subject to general provisions.

(4) Turkish Court of Accounts may also audit the accounts, transactions, activities and assets of

public administrations as of the pertaining year or years irrespective of their account or activity period; as

well as based on sector, program, project and topic.

(5) If deemed necessary in the course of audits, experts from outside Turkish Court of Accounts may

be appointed. The principles and procedures pertaining to the appointment of expert witnesses and experts

shall be laid down in a by-law.

Law no. 6216 on the Foundation and Duties of the Supreme Court

"Provisional assignment

Article 31- (1) In cases when needed during the performance of the Court of its duties as given to it by the Constitution and in this Code; judges, prosecutors and auditors of the Supreme Court of Accounts, of those working at public institutions and organizations who hold the status of civil servant and other public officials can be assigned to the Court under the condition that their monthly salaries, allowances, all sorts of raises, compensations and other financial and social rights and assistances are paid by their institutions. In assignments that will be made within the framework of this provision the consent of the public official shall be sought. Duration of assignments made as such shall not exceed one year. However, whenever necessary, this period may be extended in six monthly terms.

Financial supervision of political parties

Article 55- The Court receives help from the Turkish Court of Accounts so as to supervise the

acquisition of property of political parties and the legality of the revenues and expenditures thereof. Political

parties shall send to the Presidency of the Constitutional Court in compliance with the Code No. 2820,

approved samples of each of the consolidated final account and the final accounts of the party headquarters

and the provincial organization which includes the subordinate districts until the end of the month of

June. The Court sends such documents that have been sent to it for examination to the Presidency of the

Turkish Court of Accounts. Reports concerning the examination that has been carried out at the Turkish

Court of Accounts shall be sent to the Court for ruling.”

Law no. 6271 on Presidential Elections

Aid to Candidates

Article 14- Information and documents related with aids and donations with electoral accounts, are

presented to Supreme Election Council within ten days following the finalization of results. Supreme

Election Council examines the electoral accounts in a month and determines deficiencies if any, or whether

the above mentioned limits have been exceeded. Supreme Election Council gives candidate an appropriate

duration to eliminate such deficiencies. Among the aids and donations, amounts that exceed determined

limits are reverted to Treasury. While undertaking this mission, Supreme Election Council may take

assistance from the Turkish Court of Accounts or any other related institutions

Audit of State Economic Enterprises and Funds by the Turkish Grand National Assembly

State economic enterprises mentioned in the last part of Article 4 of Law no. 6085 are required to be

audited and reported on according to Article 43 of the same Law. Audit reports prepared in line with

principles specified in Law no. 3346 on state economic enterprises within the scope of Law no.6085 are

presented to the Committee on State Economic Enterprises to form the basis of the TGNA audit.

26


Regarding the activities and services of the TCA, there are no legal conflicts of mandates or duties

with any other public administration. Abovementioned legal obligations are fully met, and there is no

immediate need for an amendment to the regulations regarding the TCA.

27


Regarding the activities and services of the TCA, there are no legal conflicts of mandates or duties

with any other public administration. Abovementioned legal obligations are fully met, and there is no

immediate need for an amendment to the regulations regarding the TCA.

Tab

le 2

: Leg

al F

ram

ewor

k A

naly

sis

Lega

l Obl

igat

ion

Bas

is

Find

ings

N

eeds

Con

duct

ing

regu

larit

y an

d pe

rfor

man

ce

audi

ts

and

audi

ts

of

stat

e ec

onom

ic

ente

rpris

esan

d ta

king

fin

al d

ecis

ions

on

the

acco

unts

and

act

s of t

he re

spon

sibl

e of

ficia

ls

as p

art o

f the

judi

ciar

y fu

nctio

n

Arti

cles

68

and

71 o

f Law

no.

501

8

Arti

cles

4, 5

, 43,

48,

49,

50,

and

51

of L

aw N

o. 6

085

Aud

its

and

judi

ciar

y fu

nctio

ns

are

regu

larly

per

form

ed i

n ac

cord

ance

with

the

inte

rnat

iona

l au

ditin

g st

anda

rds

and

inte

rnat

iona

l be

st

prac

tices

un

der

the

cons

train

ts o

f th

e cu

rren

t w

orkf

orce

and

time.

Ther

e is

no

need

for a

lega

l

amen

dmen

t.

Pres

entin

g th

e St

atem

ent o

f Gen

eral

Con

form

ity, E

xter

nal A

udit

Gen

eral

Eval

uatio

n Re

port,

Acc

ount

abili

ty G

ener

al

Eval

uatio

n Re

port,

Sta

te E

cono

mic

Ente

rpris

es G

ener

al R

epor

t and

Fin

anci

al

Stat

istic

s Gen

eral

Eva

luat

ion

Rep

ort t

o th

e

Turk

ish

Gra

nd N

atio

nal A

ssem

bly

Arti

cles

160

and

161

of t

he

Con

stitu

tion,

Arti

cle

68 o

f Law

no.

5018

, Arti

cle

43 o

f Law

no.

608

5

The

gene

ral r

epor

ts p

repa

red

as a

resu

lt of

the

audi

ts a

re p

rese

nted

to th

e Tu

rkis

h

Gra

nd N

atio

nal A

ssem

bly

and

publ

ishe

d

ever

y ye

ar w

ithin

the

time

perio

ds

spec

ified

in re

leva

nt re

gula

tions

.

Ther

e is

no

need

for a

lega

l

amen

dmen

t.

28


2.4 Analysis of Fundamental Policy Documents

Medium-Term Economic Program (2018–2020)

Strengthening the institutional structure of the public financial system

-Alignment between fundamental policy documents, the Development Plan in particular, and the

processes for the preparation of strategic plans and performance programs will be enhanced.

-Works concerning program-based performance budgeting, which facilitates the monitoring of

effective use of public resources, will be finalized.

-Works regarding the integrated public financial management information systems will be

completed.

-Fight against informal economy will be pursued by prioritizing the areas, where tax loss is high,

through increasing data share and collaboration among public administrations, enhancing voluntary

compliance and social awareness as well as strengthening audit mechanisms.

-The implementation infrastructure of the TCA will be enhanced to improve the understanding,

capacity, and effectiveness of the audit.

Medium-Term Fiscal Plan (2018-2020) Main Policies on Budget Expenditures

-The compliance capacity of the public administrations with the provisions of the Public Internal

Control Standards will be increased; risk management practices in the public sector will be generalized; and

for the use of all public administrations, a guide on risk management and a risk management software will be

developed.

-Actions to strengthen human resources infrastructure will be accelerated to ensure more effective

implementation of the internal audit system in public administrations. The degree of compliance of public

entities with the Public Internal Audit Standards will be increased. Actions for the external assessment of the

internal audit activities will continue in public administrations.

-The primary functions of our financial management system, which are macroeconomic forecasting

and planning, financial planning, budget preparation, budget process and budget execution, cash

management, debt management, revenue management, public personnel management, asset management,

accounting and financial reporting, monitoring and evaluation as well as audit processes will be integrated

within the scope of interoperability principles. This integration will increase the level of control over

spending processes, speed up the processes related to financial transactions, and make statistical analysis

29


2.4 Analysis of Fundamental Policy Documents

Medium-Term Economic Program (2018–2020)

Strengthening the institutional structure of the public financial system

-Alignment between fundamental policy documents, the Development Plan in particular, and the

processes for the preparation of strategic plans and performance programs will be enhanced.

-Works concerning program-based performance budgeting, which facilitates the monitoring of

effective use of public resources, will be finalized.

-Works regarding the integrated public financial management information systems will be

completed.

-Fight against informal economy will be pursued by prioritizing the areas, where tax loss is high,

through increasing data share and collaboration among public administrations, enhancing voluntary

compliance and social awareness as well as strengthening audit mechanisms.

-The implementation infrastructure of the TCA will be enhanced to improve the understanding,

capacity, and effectiveness of the audit.

Medium-Term Fiscal Plan (2018-2020) Main Policies on Budget Expenditures

-The compliance capacity of the public administrations with the provisions of the Public Internal

Control Standards will be increased; risk management practices in the public sector will be generalized; and

for the use of all public administrations, a guide on risk management and a risk management software will be

developed.

-Actions to strengthen human resources infrastructure will be accelerated to ensure more effective

implementation of the internal audit system in public administrations. The degree of compliance of public

entities with the Public Internal Audit Standards will be increased. Actions for the external assessment of the

internal audit activities will continue in public administrations.

-The primary functions of our financial management system, which are macroeconomic forecasting

and planning, financial planning, budget preparation, budget process and budget execution, cash

management, debt management, revenue management, public personnel management, asset management,

accounting and financial reporting, monitoring and evaluation as well as audit processes will be integrated

within the scope of interoperability principles. This integration will increase the level of control over

spending processes, speed up the processes related to financial transactions, and make statistical analysis

methods widespread in decision-making processes. Costs will be reduced by ensuring efficiency in resource

use by increasing the use of electronic documents.

International Fundamental Documents It has been established in the Laws No. 5018 and No. 6085 that the external audit is performed

according to international auditing standards. Furthermore, the European Union has set out the minimum

institutional and professional requirements that SAIs of candidate countries should meet during the accession

process. The reference documents containing these requirements are as follows:

Auditing Standards of the International Organization of Supreme Audit Institutions (INTOSAI)

It has been established in the Laws No. 5018 and No. 6085 that the external audit is conducted in line

with international auditing standards.

The auditing standards, which were developed in 1987 with the purpose of ensuring consistency

among INTOSAI member SAIs in audit methods, techniques, and reporting, were finalized in 2001 with

further amendments and additions. Afterwards, INTOSAI working group, Professional Standards Committee

(PSC), merged all existing and new INTOSAI standards and guidelines into one common framework under

the name of International Standards of Supreme Audit Institutions (ISSAI). The first complete set of ISSAIs

was presented and endorsed at the INTOSAI Congress in South Africa in 2010. INTOSAI has issued two

sets of professional standards: ISSAIs and the INTOSAI Guidance for Good Governance (INTOSAI GOV).

The ISSAIs form a hierarchy of official pronouncements with four levels:

1. Founding Principles,

2. Prerequisites for the Functioning of Supreme Audit Institutions,

3. Fundamental Auditing Principles

4. Auditing Guidelines

INTOSAI Strategic Plan (2017-2022) and EUROSAI Strategic Plan (2017-2023)

Holding the presidency of EUROSAI for 2017-2020, the TCA has also taken part in the process of

preparing the EUROSAI Strategic Plan for 2017-2023. EUROSAI Strategic Plan has been developed based

upon two strategic goals, and in order to meet these strategic goals; strategic aims and activities have been

set out. Some of these activities, which have been assessed as essential tasks for the TCA to act as the

president and a member of EUROSAI, have been taken into account in the TCA Strategic Plan for 2019-

2023.

Implemented for 2017-2022, the INTOSAI Strategic plan has been prepared based on four strategic

goals, and to carry out these strategic goals, related activities have been determined. The UN, in various

forums and through the active engagement of INTOSAI, has underscored the indispensable role of

independent and capable SAIs in the efficient, effective, transparent, and accountable implementation of the

2030 Agenda for Sustainable Development. Moreover, works and activities undertaken by the SAIs to

contribute to the 2030 Agenda for Sustainable Development have been included in the INTOSAI Strategic

30


Plan. In this context, the TCA aims to internalize and perform those activities defined in the INTOSAI

Strategic Plan, which is an international fundamental document, as strategic objectives and indicators.

International Cooperation

Within the scope of international relations, the TCA is in close cooperation with international and

regional organizations of SAIs, being a member of the International Organization of Supreme Audit

Institutions (INTOSAI), the European Organization of Supreme Audit Institutions (EUROSAI), the Asian

Organization of Supreme Audit Institutions (ASOSAI), and the Economic Cooperation Organization

Supreme Audit Institutions (ECOSAI). In addition to being represented on the EUROSAI, ECOSAI, and

ASOSAI Governing Boards, the TCA is also holding the presidency of ECOSAI for 2016-2019 and

EUROSAI for 2017-2020.

Tab

le 3

: The

Ana

lysi

s of F

unda

men

tal P

olic

y D

ocum

ents

Fund

amen

tal P

olic

y D

ocum

ent

Rel

ated

Sec

tion

/ Ref

eren

ce

Dut

ies A

ssig

ned

/ Nee

ds

Med

ium

-Ter

m P

rogr

amm

e To

stre

ngth

en th

e in

stitu

tiona

l stru

ctur

e of

the

publ

ic fi

nanc

ial s

yste

m

To e

nhan

ce th

e im

plem

enta

tion

infr

astru

ctur

e of

the

TCA

to d

evel

op th

e

pers

pect

ive,

cap

acity

, and

eff

ectiv

enes

s of a

udit

Inte

rnat

iona

l Fun

dam

enta

l Doc

umen

ts

- EU

RO

SAI S

trate

gic

Plan

201

7-20

23

-To

prom

ote

and

enco

urag

e in

stitu

tiona

l

deve

lopm

ent t

hrou

gh se

lf-as

sess

men

t, pe

er

revi

ews,

and

othe

r eva

luat

ions

-To

supp

ort t

he d

evel

opm

ent o

f inn

ovat

ive

audi

t app

roac

hes a

nd m

etho

ds

-To

dete

rmin

e th

e ne

eds f

or in

stitu

tiona

l cap

acity

dev

elop

men

t thr

ough

inte

rnal

ass

essm

ents

-To

carr

y ou

t met

hodo

logy

dev

elop

men

t ini

tiativ

es w

ith in

tern

atio

nal

colla

bora

tion

Inte

rnat

iona

l Fun

dam

enta

l Doc

umen

ts

- IN

TOSA

I Stra

tegi

c Pl

an 2

017-

2022

To c

ontri

bute

to th

e fo

llow

-up

and

revi

ew fo

r

the

SDG

s with

in th

e co

ntex

t of e

ach

natio

n’s

spec

ific

sust

aina

ble

deve

lopm

ent e

ffor

ts a

nd

SAIs

’ ind

ivid

ual m

anda

tes.

-To

asse

ss th

e re

adin

ess o

f nat

iona

l sys

tem

s to

mon

itor a

nd re

port

on

prog

ress

tow

ard

the

achi

evem

ent o

f the

SD

Gs,

and

subs

eque

ntly

to

eval

uate

the

relia

bilit

y of

the

data

they

pro

duce

-To

eval

uate

the

econ

omy,

eff

icie

ncy

and

effe

ctiv

enes

s of t

he k

ey

gove

rnm

ent p

rogr

ams f

or a

ddre

ssin

g a

natio

nal s

usta

inab

le d

evel

opm

ent

goal

in a

spec

ific

topi

cal a

rea

and

wha

t nee

ds to

be

done

to m

eet t

he g

oal

bette

r

-To

repo

rt on

the

natio

n’s o

vera

ll pr

ogre

ss in

mee

ting

the

SDG

s and

prov

idin

g da

ta a

nd in

sigh

t for

the

coun

try re

port

to b

e de

velo

ped

as p

art

of th

e gl

obal

follo

w-u

p an

d re

view

pro

cess

es

31


Plan. In this context, the TCA aims to internalize and perform those activities defined in the INTOSAI

Strategic Plan, which is an international fundamental document, as strategic objectives and indicators.

International Cooperation

Within the scope of international relations, the TCA is in close cooperation with international and

regional organizations of SAIs, being a member of the International Organization of Supreme Audit

Institutions (INTOSAI), the European Organization of Supreme Audit Institutions (EUROSAI), the Asian

Organization of Supreme Audit Institutions (ASOSAI), and the Economic Cooperation Organization

Supreme Audit Institutions (ECOSAI). In addition to being represented on the EUROSAI, ECOSAI, and

ASOSAI Governing Boards, the TCA is also holding the presidency of ECOSAI for 2016-2019 and

EUROSAI for 2017-2020.

Tab

le 3

: The

Ana

lysi

s of F

unda

men

tal P

olic

y D

ocum

ents

Fund

amen

tal P

olic

y D

ocum

ent

Rel

ated

Sec

tion

/ Ref

eren

ce

Dut

ies A

ssig

ned

/ Nee

ds

Med

ium

-Ter

m P

rogr

amm

e To

stre

ngth

en th

e in

stitu

tiona

l stru

ctur

e of

the

publ

ic fi

nanc

ial s

yste

m

To e

nhan

ce th

e im

plem

enta

tion

infr

astru

ctur

e of

the

TCA

to d

evel

op th

e

pers

pect

ive,

cap

acity

, and

eff

ectiv

enes

s of a

udit

Inte

rnat

iona

l Fun

dam

enta

l Doc

umen

ts

-EU

RO

SAI S

trate

gic

Plan

201

7-20

23

-To

prom

ote

and

enco

urag

e in

stitu

tiona

l

deve

lopm

ent t

hrou

gh se

lf-as

sess

men

t, pe

er

revi

ews,

and

othe

r eva

luat

ions

- To

supp

ort t

he d

evel

opm

ent o

f inn

ovat

ive

audi

t app

roac

hes a

nd m

etho

ds

-To

dete

rmin

e th

e ne

eds f

or in

stitu

tiona

l cap

acity

dev

elop

men

t thr

ough

inte

rnal

ass

essm

ents

- To

carr

y ou

t met

hodo

logy

dev

elop

men

t ini

tiativ

es w

ith in

tern

atio

nal

colla

bora

tion

Inte

rnat

iona

l Fun

dam

enta

l Doc

umen

ts

- IN

TOSA

I Stra

tegi

c Pl

an 2

017-

2022

To c

ontri

bute

to th

e fo

llow

-up

and

revi

ew fo

r

the

SDG

s with

in th

e co

ntex

t of e

ach

natio

n’s

spec

ific

sust

aina

ble

deve

lopm

ent e

ffor

ts a

nd

SAIs

’ ind

ivid

ual m

anda

tes.

-To

asse

ss th

e re

adin

ess o

f nat

iona

l sys

tem

s to

mon

itor a

nd re

port

on

prog

ress

tow

ard

the

achi

evem

ent o

f the

SD

Gs,

and

subs

eque

ntly

to

eval

uate

the

relia

bilit

y of

the

data

they

pro

duce

-To

eval

uate

the

econ

omy,

eff

icie

ncy

and

effe

ctiv

enes

s of t

he k

ey

gove

rnm

ent p

rogr

ams f

or a

ddre

ssin

g a

natio

nal s

usta

inab

le d

evel

opm

ent

goal

in a

spec

ific

topi

cal a

rea

and

wha

t nee

ds to

be

done

to m

eet t

he g

oal

bette

r

- To

repo

rt on

the

natio

n’s o

vera

ll pr

ogre

ss in

mee

ting

the

SDG

s and

prov

idin

g da

ta a

nd in

sigh

t for

the

coun

try re

port

to b

e de

velo

ped

as p

art

of th

e gl

obal

follo

w-u

p an

d re

view

pro

cess

es

32


2.5.

Pro

duct

s and

Ser

vice

s Rel

ated

to th

e A

reas

of A

ctiv

ity

The

tabl

e be

low

show

s pro

duct

s/se

rvic

es o

f the

TC

A w

ithin

the

fram

ewor

k of

lega

l reg

ulat

ions

.

Tab

le o

f Pro

duct

/ Ser

vice

s Reg

ardi

ng A

udit

Act

ivity

R

epor

ts a

nd O

ther

Leg

al

Doc

umen

ts

Leg

al O

blig

atio

ns

Leg

isla

tion

Stak

ehol

ders

Aud

it A

udit

Rep

orts

on

Publ

ic

Adm

inis

tratio

ns

To p

repa

re a

udit

repo

rts p

rodu

ced

as a

resu

lt of

regu

larit

y an

d pe

rfor

man

ce a

udit,

send

them

to th

e re

late

d pu

blic

ad

min

istra

tions

, and

to m

ake

them

pub

lic

- Con

stitu

tion

- Law

No.

5018

-Law

No.

6085

- Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

(e

xcep

t aud

it re

ports

of

loca

l adm

inis

tratio

ns)

-P

ublic

Adm

inis

tratio

ns-P

ublic

Aud

it Ex

tern

al A

udit

Gen

eral

Ev

alua

tion

Repo

rt

To p

repa

re th

e Ex

tern

al A

udit

Gen

eral

Eva

luat

ion

Rep

ort b

ased

on

aud

it re

ports

of p

ublic

adm

inis

tratio

ns, s

end

them

to th

e re

late

d pu

blic

ent

ities

, and

to m

ake

it pu

blic

-Con

stitu

tion

- Law

No.

5018

-Law

No.

6085

- Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

-P

ublic

Adm

inis

tratio

ns-P

ublic

Aud

it A

ctiv

ity G

ener

al E

valu

atio

n R

epor

t

To p

repa

re th

e A

ctiv

ity G

ener

al E

valu

atio

n R

epor

t afte

r ev

alua

ting

adm

inis

trativ

e ac

tivity

repo

rts su

bmitt

ed b

y pu

blic

en

titie

s, Lo

cal A

dmin

istra

tions

Gen

eral

Act

ivity

Rep

ort

prep

ared

by

Min

istry

of I

nter

ior a

nd G

ener

al A

ctiv

ity R

epor

t pr

epar

ed b

y th

e M

inis

try o

f Fin

ance

; to

send

it to

the

rela

ted

publ

ic a

dmin

istra

tions

; and

to m

ake

it pu

blic

-Con

stitu

tion

-Law

No.

5018

-Law

No.

6085

- Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

-P

ublic

Adm

inis

tratio

ns-P

ublic

Aud

it Fi

nanc

ial S

tatis

tics

Eval

uatio

n Re

port

To p

repa

re F

inan

cial

Sta

tistic

s Eva

luat

ion

Rep

ort a

fter

eval

uatin

g an

nual

fina

ncia

l sta

tistic

s iss

ued

by th

e M

inis

try o

f Fi

nanc

e, se

nd it

to th

e re

late

d pu

blic

adm

inis

tratio

ns a

nd to

m

ake

it pu

blic

- Con

stitu

tion

- Law

No.

5018

-Law

No.

6085

- Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

-P

ublic

Adm

inis

tratio

ns-P

ublic

33


Act

ivity

R

epor

ts a

nd O

ther

Leg

al

Doc

umen

ts

Leg

al O

blig

atio

ns

Leg

isla

tion

Stak

ehol

ders

Aud

it St

atem

ent o

f Gen

eral

C

onfo

rmity

To p

repa

re th

e St

atem

ent o

f Gen

eral

Con

form

ity fo

r the

pub

lic

entit

ies w

ithin

the

scop

e of

the

gene

ral g

over

nmen

t, se

nd it

to

the

rela

ted

publ

ic a

dmin

istra

tions

and

to m

ake

it pu

blic

- Con

stitu

tion

-Law

No.

5018

-Law

No.

6085

-Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

-P

ublic

Adm

inis

tratio

ns-P

ublic

Aud

it Su

bjec

t-bas

ed A

udits

Rep

orts

To a

udit

the

acco

unts

, tra

nsac

tions

, act

iviti

es, a

nd p

rope

rties

of

publ

ic a

dmin

istra

tions

as o

f the

per

tain

ing

year

or y

ears

irr

espe

ctiv

e of

thei

r acc

ount

or a

ctiv

ity p

erio

d ba

sed

on se

ctor

, pr

ogra

m, p

roje

ct, a

nd a

spec

ific

subj

ect

- Law

No.

5018

-Law

No.

6085

- Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

-P

ublic

Adm

inis

tratio

ns-P

ublic

Aud

it Pu

blic

Ent

erpr

ises

Ann

ual

Aud

it R

epor

ts

To p

repa

re th

e Pu

blic

Ent

erpr

ises

Ann

ual A

udit

Rep

orts

fo

llow

ing

the

audi

t of P

ublic

Ent

erpr

ises

, and

to se

nd th

em to

th

e re

late

d ad

min

istra

tions

requ

ired

by la

w

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- Con

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No.

5018

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No.

3346

- Gra

nd N

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-P

ublic

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34


Aud

it Po

litic

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s Rev

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the

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No.

6216

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’s a

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met

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line

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the

TCA

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- Law

No.

5018

-Law

No.

6085

- Tur

kish

Cou

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Acc

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s - P

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and

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- Con

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- Law

No.

5018

-Law

No.

6085

- Gra

nd N

atio

nal

Ass

embl

y of

Tur

key

-P

ublic

Adm

inis

tratio

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ublic

35


Aud

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litic

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by

the

polit

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CA’s

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regu

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-Law

No.

5018

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No.

6085

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Cou

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-Con

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-Law

No.

5018

-Law

No.

6085

-Gra

nd N

atio

nal

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embl

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Tur

key

-Pub

lic A

dmin

istra

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f Pro

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/ Ser

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s Reg

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dici

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, whe

re a

mat

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esul

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in a

pub

lic

loss

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e co

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of t

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coun

ts a

nd

trans

actio

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f pub

lic a

dmin

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with

in th

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ope

of th

e ge

nera

l gov

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No.

6085

- TC

A-T

rial C

ham

bers

of T

CA

Tri

al

Writ

s To

take

dec

isio

ns o

n ju

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al re

ports

at t

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nd o

f tria

ls c

ondu

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cha

mbe

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f the

TC

A a

nd to

pre

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the

writ

s - L

aw N

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the

exec

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writ

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car

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ther

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No.

6085

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of th

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nd th

e fil

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rose

cuto

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CA

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be

hand

ed o

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o th

e re

spon

sibl

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ficia

l's p

ublic

adm

inis

tratio

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r th

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act

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to b

e ta

ken,

or t

o be

sent

dire

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to th

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blic

Pr

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n O

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r an

inve

stig

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acc

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with

the

natu

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f the

off

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, if t

he in

itial

col

lect

ed e

vide

nce

is q

ualif

ied

as su

bjec

t of p

ublic

pro

secu

tion

- Law

No.

6085

- Cha

mbe

rs o

f TC

A-O

ffic

e of

the

Chi

efPr

osec

utor

- R

elev

ant P

ublic

Adm

inis

tratio

ns-J

udic

ial a

utho

ritie

s

36


Tri

al

Des

icio

ns o

f the

Boa

rd o

f A

ppea

ls

To d

iscu

ss a

nd d

ecid

e on

the

appl

icat

ions

mad

e re

gard

ing

writ

s pr

epar

ed b

y th

e ch

ambe

rs o

f the

TC

A

-Law

No.

6085

-TC

A-R

espo

nsib

le P

ublic

Off

icia

ls

-Cha

mbe

rs o

f TC

A

Tri

al

Uni

ficat

ion

or C

hang

e of

C

ase

Law

To d

ecid

e on

the

unifi

catio

n of

cas

e la

w if

resp

ectiv

e w

rits o

f ch

ambe

rs o

r the

Boa

rd o

f App

eals

are

con

tradi

ctor

y, d

espi

te th

e ca

ses a

re o

f the

sam

e na

ture

and

bas

ed o

n si

mila

r doc

umen

ts, a

nd

to p

ublis

h th

e de

cisi

ons o

n un

ifica

tion

or c

hang

e in

the

Off

icia

l Jo

urna

l

-Law

No.

6085

-Pub

lic A

dmin

istra

tions

-Pub

lic

Tri

al

The

Opi

nion

of t

he T

urki

sh

Cou

rt of

Acc

ount

s

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xpre

ss o

pini

ons o

n by

-law

s and

regu

lato

ry a

cts i

n th

e na

ture

of

by-

law

s pre

pare

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fina

ncia

l mat

ters

by

the

publ

ic

adm

inis

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the

scop

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the

gene

ral g

over

nmen

t -L

aw N

o.60

85-P

ublic

Adm

inis

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scop

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nd S

ervi

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ivity

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s L

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ehol

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rmat

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espo

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rs

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spon

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info

rmat

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acqu

irem

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eque

sts w

ithin

the

scop

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No.

498

2

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on

the

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ht

of In

form

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cqui

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w N

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82

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lican

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er

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d Pu

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trai

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and

pub

licat

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serv

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in o

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to sh

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37


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A-L

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nific

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of

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w

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l

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No.

6085

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lic A

dmin

istra

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ublic

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alTh

e O

pini

on o

f the

Tur

kish

C

ourt

of A

ccou

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pini

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regu

lato

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law

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ncia

l mat

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by

the

publ

icad

min

istra

tions

with

in th

e sc

ope

of th

e ge

nera

l gov

ernm

ent

-Law

No.

6085

-Pub

lic A

dmin

istra

tions

w

ithin

the

scop

e of

the

Gen

eral

Gov

ernm

ent

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f Oth

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ivity

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er S

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498

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ht

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No.

4982

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icat

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n se

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Law

No.

6085

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A

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dmin

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ublic

2.6. Stakeholder Analysis and Expectations

2.6.1- Internal Stakeholder Analysis The internal stakeholder survey responded by professional and supporting staff, and the

expectations and recommendations of the TCA personnel have been taken into account at every

stage of the strategic planning as a guiding element. The expectations and recommendations of the

internal stakeholders are as follows:

To monitor and measure audit results To enhance the effectiveness of audit To conduct audit of economy, efficiency and effectiveness on public resources To follow-up execution of writs effectively To plan and carry out domestic training programs on a regular basis To improve the work environment To achieve a fairer allocation of work

2.6.2 External Stakeholder AnalysisExternal stakeholders consist of the TGNA and political parties, other public entities with

audit and judicial functions, auditees, civil society organizations, and the public. Following the

assessment of external stakeholder surveys, the expectations and recommendations of external

stakeholders, on which great emphasis has been placed during the strategic planning, are listed as

follows:

To standardize audit methods and processes To put more emphasis on performance audit and audit of economy, efficiency and

effectiveness on public resources To develop mechanisms for findings and recommendations to be followed up to enhance

the effectiveness of audit To focus on the audit of strategic management and internal control systems To improve the professional competency of auditors To increase the effectiveness of quality control processes To enhance communication with auditees To be a leading model among public entities

38


2.7 Intra-institutional Analysis

According to Law No. 6085, the TCA conducts two primary functions, trial and audit, and

undertakes its duties through chambers of trial and audit groups.

TCA consists of the presidency, judicial and decision-making bodies.

The Presidency is composed of the President of the TCA, deputy presidents, and heads of

departments.

The President of the TCA assigns two deputy presidents, one for audit and the other for

administrative tasks, from among its members.

The deputy president responsible for audit is in charge of preparing audit program and

executing, reporting, and reviewing audit activities. In performing these tasks, five heads of

departments selected from professional personnel, who have been promoted to class one, are

assigned to assist the deputy president.

Audit and audit supporting groups exercise their duties under the authority of heads of

departments. Audit groups are established according to budget types. Audit supporting groups carry

out the tasks assisting the audit activities.

The deputy president responsible for administrative issues conducts administrative tasks on

behalf of the President of the TCA. In order to assist the deputy president in performing his duties,

three heads of departments are assigned.

Administrative tasks are carried out by the supporting staff subject to Law No. 657.

Judicial and decision-making bodies are Chambers, General Assembly, Board of Report

Evaluation, Board of Appeals, Board of Chambers, High Disciplinary Board, Board of Promotion

and Discipline of Professional Personnel, Board of Auditing, Planning and Coordination, and Office

of the Chief Prosecutor.

39


2.7 Intra-institutional Analysis

According to Law No. 6085, the TCA conducts two primary functions, trial and audit, and

undertakes its duties through chambers of trial and audit groups.

TCA consists of the presidency, judicial and decision-making bodies.

The Presidency is composed of the President of the TCA, deputy presidents, and heads of

departments.

The President of the TCA assigns two deputy presidents, one for audit and the other for

administrative tasks, from among its members.

The deputy president responsible for audit is in charge of preparing audit program and

executing, reporting, and reviewing audit activities. In performing these tasks, five heads of

departments selected from professional personnel, who have been promoted to class one, are

assigned to assist the deputy president.

Audit and audit supporting groups exercise their duties under the authority of heads of

departments. Audit groups are established according to budget types. Audit supporting groups carry

out the tasks assisting the audit activities.

The deputy president responsible for administrative issues conducts administrative tasks on

behalf of the President of the TCA. In order to assist the deputy president in performing his duties,

three heads of departments are assigned.

Administrative tasks are carried out by the supporting staff subject to Law No. 657.

Judicial and decision-making bodies are Chambers, General Assembly, Board of Report

Evaluation, Board of Appeals, Board of Chambers, High Disciplinary Board, Board of Promotion

and Discipline of Professional Personnel, Board of Auditing, Planning and Coordination, and Office

of the Chief Prosecutor.

40


2.7.1- The Analysis of Human Resources

Human resources of the TCA consist of the professional personnel, Chief Prosecutor,

prosecutors, and the supporting staff.

Professional personnel includes the President of the TCA, chairmen of chambers, members

and auditors. The President of the TCA is elected by the General Assembly of TGNA as per the

Law No. 6085.

Chairmen of chambers are elected by the General Assembly from among the members.

Deputy Presidents appointed by the President of the TCA have the status of chairman of the

chamber.

Members are elected by the TCA General Assembly and the TGNA according to Law No.

6085.

The auditors are appointed by the

President of the TCA from among the applicants,

who have graduated from the faculty of law,

political sciences, economics, business

administration, economics and administrative

sciences or at least from four-year national or

foreign faculty or school of higher education

whose equivalence to aforesaid faculty is certified

by the Council of Higher Education, after passing the written entrance exams held by the Student

Selection and Placement Center and the interview conducted by the TCA.

The Chief Prosecutor is appointed by the decision of the President of the Republic of Turkey

while prosecutors are appointed upon his approval.

Supporting staff are assigned by the President of the TCA in accordance with the Law

no.657 on Civil Servants.

41


2.7.1- The Analysis of Human Resources

Human resources of the TCA consist of the professional personnel, Chief Prosecutor,

prosecutors, and the supporting staff.

Professional personnel includes the President of the TCA, chairmen of chambers, members

and auditors. The President of the TCA is elected by the General Assembly of TGNA as per the

Law No. 6085.

Chairmen of chambers are elected by the General Assembly from among the members.

Deputy Presidents appointed by the President of the TCA have the status of chairman of the

chamber.

Members are elected by the TCA General Assembly and the TGNA according to Law No.

6085.

The auditors are appointed by the

President of the TCA from among the applicants,

who have graduated from the faculty of law,

political sciences, economics, business

administration, economics and administrative

sciences or at least from four-year national or

foreign faculty or school of higher education

whose equivalence to aforesaid faculty is certified

by the Council of Higher Education, after passing the written entrance exams held by the Student

Selection and Placement Center and the interview conducted by the TCA.

The Chief Prosecutor is appointed by the decision of the President of the Republic of Turkey

while prosecutors are appointed upon his approval.

Supporting staff are assigned by the President of the TCA in accordance with the Law

no.657 on Civil Servants.

Presidency

President

Deputy Presidents (2)

Heads of Departments (8)

Heads of Departments Responsible for Audit (5)

Heads of Departments Responsible for Administration (3)

Members (56) (except for the President and Deputy Presidents)

In each chamber

Chairman of Chamber (1)

Members (6)

General Assembly

President

Deputy Presidents

Chairmen of Chambers (8)

Members (48)

Board of Appeals


Members (16)

Board of Chambers


Members (24)

Board of Report Evaluation

President

Deputy Presidents


Members (8)

Office of Chief Prosecutor

Chief Prosecutor

Prosecutors (10)

Audit Groups

Audit Groups (30)

42


Auditors (603)

Supporting Groups

Supporting Groups (7)

Auditors (54)

Candidate Assistant Auditors (45)

Chambers and Boards

Rapporteurs (54)

Supporting Units

Heads of Units (7)

Supporting Staff (992)

43


Auditors (603)

Supporting Groups

Supporting Groups (7)

Auditors (54)

Candidate Assistant Auditors (45)

Chambers and Boards

Rapporteurs (54)

Supporting Units

Heads of Units (7)

Supporting Staff (992)

Chart 1: General Breakdown of the TCA Personnel

Chart 2: Breakdown of the Staff According to Age

Staff in Judicial Services

7%

Staff in Audit Services39%

Supporting Staff54%

31 - 2214%

41 - 3234%

51 - 4229%

61 - 5220%

66 - 623%

44


%74

%26

0% 20% 40% 60% 80%

Erkek

Kadın

Chart 3: Breakdown of the Staff According to Education Status

Chart 4: Breakdown of the Staff According to Gender

During the strategic planning of the 2014-2018 period, job descriptions, which encompass

all actions and activities of the TCA, have been prepared and work processes have been outlined as

the first step of competency analysis of human resources. The job description of each staff at any

position has been set out by making process modeling with the determined work processes.

Finally, during the strategic planning of the 2019-2023 period, fundamental competencies

that each staff at any specific position is required to have and competency gaps will be determined

based on job descriptions and process cards. In the light of these activities, educational needs will

be identified, and subsequently, the long term training plan will be prepared.

Other %17,5

College %6

Undergraduate %50

Master's Degree %25

PHd %1,5

0,00% 10,00% 20,00% 30,00% 40,00% 50,00% 60,00%

1

Women

Men

45


%74

%26

0% 20% 40% 60% 80%

Erkek

Kadın

Chart 3: Breakdown of the Staff According to Education Status

Chart 4: Breakdown of the Staff According to Gender

During the strategic planning of the 2014-2018 period, job descriptions, which encompass

all actions and activities of the TCA, have been prepared and work processes have been outlined as

the first step of competency analysis of human resources. The job description of each staff at any

position has been set out by making process modeling with the determined work processes.

Finally, during the strategic planning of the 2019-2023 period, fundamental competencies

that each staff at any specific position is required to have and competency gaps will be determined

based on job descriptions and process cards. In the light of these activities, educational needs will

be identified, and subsequently, the long term training plan will be prepared.

Other %17,5

College %6

Undergraduate %50

Master's Degree %25

PHd %1,5

0,00% 10,00% 20,00% 30,00% 40,00% 50,00% 60,00%

1

Women

Men

2.7.2- The Analysis of Organizational Culture

In general, decision-making processes in TCA are transparent, and the staff can be involved

in the operations if needed. Decisions related to management of the TCA are taken by the Board of

Auditing, Planning, and Coordination consisting of the President, deputy presidents and heads of

departments. Board decisions are documented and sent to the related departments or made available

to the entire TCA.

Necessary mechanisms have been constructed to ensure that the information is effectively

delivered in the TCA and the processes have been clearly defined. All TCA activities are being

conducted in a transparent manner, and all significant decisions are being shared within the TCA.

TCA consists of the personnel who work in judicial, audit and administrative services. As a

whole, all staff serve for audit and judicial activities and work in collaboration. Audits are carried

out on the basis of teamwork, and the effectiveness of teamwork is evaluated by team leaders and

heads of audit groups. However, based on the surveys and other performance assessments

conducted within the TCA, it is seen that some shortcomings about ensuring coordination among

audit teams and units exist. Such shortcomings were detected during the preparation process of

strategic planning and thereby the actions needed to eliminate such deficiencies were set out

accordingly. Furthermore, precautions will be taken for more effective coordination among audit

teams and units.

During the strategic planning, meetings were held with the senior management to provide

information regarding each process, and the assessment of management was included in the draft

strategic plan. Additionally, preparations for the strategic plan were shared with the personnel;

platforms through which they can contribute were formed; and assessment surveys were conducted

to be included in the strategic plan. Such activities and studies were performed to ensure that both

management and the TCA personnel internalize and contribute to the strategic plan.

Through regularly-held internal trainings, an education policy aiming at constant learning and

development has been adopted. However, since the competency analysis of human resources has

not been completed yet, the existing training plans are not based on a comprehensive needs

analysis.Following the completion of the competency analysis, an education plan, which can

identify the gaps, satisfy the needs, encourage continuous development, and value experience

sharing, will be prepared.

There is a web and intranet portal, a kind of internal communication tool, which allows the

TCA personnel to reach timely, necessary and sufficient information in order to carry out the tasks.

46


Each unit has a communication infrastructure. Communication and transfer of information

are performed via SayCAP, Saybis, SayNET, common platform of each group, written documents,

telephone, fax, and e-mail.

There are also ongoing studies to maintain and improve communication with external

stakeholders. For instance, regular workshops are being organized with some of the external

stakeholders over the last few years. Furthermore, by conducting an annual ‘Institutional

Recognition Questionnaire’, external stakeholders are being involved in service processes.

Besides, within the context of enhancing communication with public administrations,

informative meetings are held in the cities deemed appropriate with entities similar in nature with

the aim of increasing awareness about audit, discussing common problems, and suggesting

appropriate solutions to these problems.

TCA is continuously improving itself in the field of strategic management. Plan and policy

documents concerning strategic management are prepared and implemented in accordance with the

processes outlined in the legal arrangements. However, the level of internalisation of such

documents within the TCA is still not enough. Thus, through the activities to be implemented

during the Strategic Plan for 2019-2023, it is aimed to develop a strategic management approach,

enhance the awareness of personnel, and increase the level of internalisation of the planning

documents.

Principles concerning the employment of the TCA personnel, training of assistant auditors,

promotion of supporting staff and professional personnel as well as disciplinary matters and

personnel records are described in Law No. 6085. The plan where the procedures related to the

human resources management processes are described in full is monitored periodically.

There are also task cards , which demonstrate the work list of each unit, unit organizational

structure schemas, job description and work distribution charts.

2.7.3- The Analysis of Physical Resources The TCA delivers services in its main building in Ankara/Balgat, which belongs to the

Treasury and has a usage area of 96.000 m². There are also archive buildings in Gölbaşı and METU.

There are 715 houses provided for the use of the TCA personnel and two training and social

facilities in Manavgat and Gölbaşı. The main building has a library, health center, conference hall,

dining halls, nursery, post office, and a bank office.

Additionally, there are 55 vehicles used for the TCA services including 45 automobiles.

2.7.4- The Analysis of Technological and Information Infrastructure Information technology is based on the vision of meeting organizational functions and

managerial needs by benefiting from the developing technologies effectively and reliably.

47


Each unit has a communication infrastructure. Communication and transfer of information

are performed via SayCAP, Saybis, SayNET, common platform of each group, written documents,

telephone, fax, and e-mail.

There are also ongoing studies to maintain and improve communication with external

stakeholders. For instance, regular workshops are being organized with some of the external

stakeholders over the last few years. Furthermore, by conducting an annual ‘Institutional

Recognition Questionnaire’, external stakeholders are being involved in service processes.

Besides, within the context of enhancing communication with public administrations,

informative meetings are held in the cities deemed appropriate with entities similar in nature with

the aim of increasing awareness about audit, discussing common problems, and suggesting

appropriate solutions to these problems.

TCA is continuously improving itself in the field of strategic management. Plan and policy

documents concerning strategic management are prepared and implemented in accordance with the

processes outlined in the legal arrangements. However, the level of internalisation of such

documents within the TCA is still not enough. Thus, through the activities to be implemented

during the Strategic Plan for 2019-2023, it is aimed to develop a strategic management approach,

enhance the awareness of personnel, and increase the level of internalisation of the planning

documents.

Principles concerning the employment of the TCA personnel, training of assistant auditors,

promotion of supporting staff and professional personnel as well as disciplinary matters and

personnel records are described in Law No. 6085. The plan where the procedures related to the

human resources management processes are described in full is monitored periodically.

There are also task cards , which demonstrate the work list of each unit, unit organizational

structure schemas, job description and work distribution charts.

2.7.3- The Analysis of Physical ResourcesThe TCA delivers services in its main building in Ankara/Balgat, which belongs to the

Treasury and has a usage area of 96.000 m². There are also archive buildings in Gölbaşı and METU.

There are 715 houses provided for the use of the TCA personnel and two training and social

facilities in Manavgat and Gölbaşı. The main building has a library, health center, conference hall,

dining halls, nursery, post office, and a bank office.

Additionally, there are 55 vehicles used for the TCA services including 45 automobiles.

2.7.4- The Analysis of Technological and Information InfrastructureInformation technology is based on the vision of meeting organizational functions and

managerial needs by benefiting from the developing technologies effectively and reliably.

Making services easily accessible and consistent with international standards, establishing

quality criteria, training personnel and conducting competency tests as well as adopting the ultimate

user satisfaction approach have been acknowledged as fundamental principles.

Considering the scope and significance of ongoing and targeted activities, it has been

evaluated that being structured as a ‘Big Data Processing Center’ is inevitable. Also, the necessity

of revising the organizational chart of the unit and defined tasks and services in the context of

today’s needs has been realized. Thus, the TCA has started to get consultancy services in related

areas. As the quality of services is determined by the competency of personnel, the TCA is planning

training programs and competency criteria necessary for the specialisation each staff.. Work areas

are clearly outlined, and responsibilities are set out. Based on the description of services provided

and policy and procedures pertaining to each service, quality criteria are determined.

By designing the services thoroughly in the main area of audit and judicial services, the

TCA plans that the staff working in judicial and audit services, auditees and those judged can

manage their operations and transactions via information systems. Furthermore, the TCA has

undertaken the revisions regarding managerial processes and has focused on providing audit tools

and data analysis methods through computer systems.

Infrastructure preparations are being made to set up an ‘Organizational Resources System’,

which centralizes the information to manage and audit each activity process, and to construct a

“Decision Support System” which empowers decision mechanisms. With the help of these systems,

the information will be centralized and effective, secure, and automated processes among units will

operate efficiently.

Furthermore, the ‘paperless office solution’, which is an economical and eco-friendly choice

that will boost the operations, has been adopted and technical preparations as well as legislation

required for the ‘Electronic Document Management System’ have been completed. With this

system, it has been possible to prepare and monitor digital documents internally and externally.

As a result of rapid digitization and centralization of information, the security of information

systems (Cyber Security) has become a top priority all over the world. Based on national and

international standards in this field, preparations have been launched for the establishment of the

‘Information Security Management System’ which, in the first phase, includes ‘IT Unit’ and its

processes. Following the completion of work regarding information processing stages and services,

Information Security Management System will be maintained through regular internal controls and

awareness trainings by being expanded to the other processes of the TCA.

With the purposes of cybersecurity, practical use of technology, and ultimate user

satisfaction, the hardware and the network infrastructure of the Information Processing Center have

48


been redesigned. Besides, works are being carried out toward setting up a ‘Disaster Recovery

Center’ in order to run the operations continually, completely and reliably. Due to the existence of

various institutional data to be processed and their potential to affect organizational functions

directly, the TCA has chosen external companies and institutions whose trustworthiness is

nationally recognized. Receiving consultancy services from these specialized firms and institutions,

value is added both to the TCA and our country.

49


been redesigned. Besides, works are being carried out toward setting up a ‘Disaster Recovery

Center’ in order to run the operations continually, completely and reliably. Due to the existence of

various institutional data to be processed and their potential to affect organizational functions

directly, the TCA has chosen external companies and institutions whose trustworthiness is

nationally recognized. Receiving consultancy services from these specialized firms and institutions,

value is added both to the TCA and our country.

2.7.5- The Analysis of Financial Resources

The TCA is a general-budget entity, which does not have any resource other than its budget. It

performs its activities and projects by using the budget allocated to it.

Estimated Resources

Resources Plan Year 1

Plan Year 2

Plan Year 3

Plan Year 4

Plan Year 5

Total Resources

General Budget 276.817.600 303.595.000 333.954.500 367.349.950 404.084.945 1.685.801.995

Special Budget Local Administrations Social Security Institutions Extra- Budgetary Funds Revolving Fund Enterprises Foundations and Associations Foreign Resources Other Resources

TOTAL 276.817.600 303.595.000 333.954.500 367.349.950 404.084.945 1.685.801.995

Estimated Costs

Plan Year 1

Plan Year 2

Plan Year 3

Plan Year 4

Plan Year 5

Total Costs

Aim 1 182.814.488 183.751.179 192.523.874 202.081.428 212.185.489 973.356.448 Objective 1 170.641.179 179.188.934 187.964.263 197.362.474 207.230.598 942.387.448 Objective 2 2.812.006 3.037.177 2.958.364 3.037.638 3.189.520 15.034.705 Objective 3 517.783 562.948 591.065 620.610 651.648 2.944.054 Objective 4 776.676 844.421 886.598 930.934 977.473 4.416.102 Objective 5 8.066.844 117.699 123.584 129.762 136.250 8.574.139 Aim 2 37.345.915 32.640.291 34.022.733 47.422.665 49.793.799 201.225.403 Objective 1 21.533.889 22.273.505 23.339.349 24.506.313 25.731.629 117.384.685 Objective 2 11.402.476 10.262.086 10.683.384 17.436.052 18.307.855 68.091.853 Objective 3 4.409.550 104.700 - 5.480.300 5.754.315 15.748.865 General Government Expenditures

56.657.197 87.203.530 107.407.893 117.845.857 142.105.657 511.220.144

TOTAL 276.817.600 303.595.000 333.954.500 367.349.950 404.084.945 1.685.801.995

50


2.8. PESTLE Analysis

Political Factors

Many ministries and public administrations within the scope of central government are expected

to go through structural changes following the shift to the Presidential System. These changes, however,

could not be reflected in the Strategic Plan, strategic objectives and performance indicators as they had

not existed during the strategic planning period for 2019-2023. After the impacts and consequences of

system change are seen on the organizational structure, the TCA will need to reorganize its activities

and audits accordingly.

In the current situation, the need and possibility of restructuring public management system can

be regarded as a risk since it may put off planning audits. Aside from this issue, there are no other

political factors affecting the TCA’s activities.

Economic Factors

With the new system and management perspective, which was formed as a result of the

presidential and parliamentary elections of 2018, the budgetary policy is also likely to have a

transformation. The TCA, therefore, will plan its activities accordingly. Furthermore, it will intensify

audits on the areas prioritized with the budget and continue its duties by focusing on subject-based

audits related to more than one institution.

The possibility of budgetary policy change with the new executive and legislative system can be

regarded as a significant factor in terms of planning audits. However, the adverse effects of this change

can be eliminated with a flexible approach in preparing audit plans.

National and international economic trends are likely to have an impact on the operations of

investment institutions in particular. Although these trends are unlikely to affect TCA’s activities

directly, they can help determine the scope of the audit. In this regard, national and international

economic situation and developments will be followed up closely, and the impacts of these

developments on audit and judicial functions will continuously be reviewed.

Socio-Cultural Factors

Recent demographic trends in Turkey display that although the population growth rate has been

decreasing over the last years, the young population between the age of 20 and 34 is expected to

continue increasing between the years 2019-2023. When the demographic data of Turkey are evaluated

together, it is foreseen that the number of young and educated citizens regarded as the stakeholders of

TCA will be rising in the years 2019-2023. To respond to the demands of the increasing population and

51


2.8. PESTLE Analysis

Political Factors

Many ministries and public administrations within the scope of central government are expected

to go through structural changes following the shift to the Presidential System. These changes, however,

could not be reflected in the Strategic Plan, strategic objectives and performance indicators as they had

not existed during the strategic planning period for 2019-2023. After the impacts and consequences of

system change are seen on the organizational structure, the TCA will need to reorganize its activities

and audits accordingly.

In the current situation, the need and possibility of restructuring public management system can

be regarded as a risk since it may put off planning audits. Aside from this issue, there are no other

political factors affecting the TCA’s activities.

Economic Factors

With the new system and management perspective, which was formed as a result of the

presidential and parliamentary elections of 2018, the budgetary policy is also likely to have a

transformation. The TCA, therefore, will plan its activities accordingly. Furthermore, it will intensify

audits on the areas prioritized with the budget and continue its duties by focusing on subject-based

audits related to more than one institution.

The possibility of budgetary policy change with the new executive and legislative system can be

regarded as a significant factor in terms of planning audits. However, the adverse effects of this change

can be eliminated with a flexible approach in preparing audit plans.

National and international economic trends are likely to have an impact on the operations of

investment institutions in particular. Although these trends are unlikely to affect TCA’s activities

directly, they can help determine the scope of the audit. In this regard, national and international

economic situation and developments will be followed up closely, and the impacts of these

developments on audit and judicial functions will continuously be reviewed.

Socio-Cultural Factors

Recent demographic trends in Turkey display that although the population growth rate has been

decreasing over the last years, the young population between the age of 20 and 34 is expected to

continue increasing between the years 2019-2023. When the demographic data of Turkey are evaluated

together, it is foreseen that the number of young and educated citizens regarded as the stakeholders of

TCA will be rising in the years 2019-2023. To respond to the demands of the increasing population and

to deliver more qualified services, the TCA should take into consideration this trend when planning its

activities.

The changing population structure will also create the need for changes in public services. In

order to ensure effective auditing of the public services that are changing and focusing on new areas

based on the needs of citizens, the TCA should update its activities and be citizen-oriented. In this

context, taking into account the reflection of demographic trends in audit activities and consistently

identifying strategic objectives and performance indicators during the strategic planning for 2019-2023,

should be seen as an opportunity for the TCA.

Technological Factors

The science world, which is in constant development, is also developing technologies which

affect a wide range of the activities and outputs of public administrations. The TCA can benefit from

these new technologies in its audit and judicial activities. For instance, many technological innovations,

such as using information systems to assist audits and benefiting from social media platforms for

communicating with stakeholders, affect the TCA’s activities.

Following up technological innovations and applying them to the activities are not only a

necessary but also a tough process. In this regard, continuously developing and improving technology

should be considered as both an opportunity and a threat for the TCA, and thereby necessary measures

should be identified and taken to benefit from those opportunities.

Legal Factors

In the current situation, there is no need for legal amendments concerning the TCA’s legal

authorities and activities. When such modifications or new legislative works occur, the TCA’s opinions

and recommendations are also taken into account, and the process is completed in coordination.

On the other hand, legal factors, which influence the TCA’s activities and audits, do not only

consist of the TCA legislation. In general, legal amendments or replacements in various fields such as

public financial management system, accounting practices or public purchases will also affect the

TCA’s activities indirectly. In order to mitigate the negative impacts of those legal changes on audits,

updated in-service training programs will be organized regularly.

52


Env

iron

men

tal F

acto

rs

Envi

ronm

enta

l dev

elop

men

ts o

r inn

ovat

ions

, as w

ell a

s th

e in

tern

atio

nal a

gree

men

ts in

thes

e ar

eas,

are

cons

ider

ed to

hav

e no

dire

ct im

pact

s on

the

TCA

.

Fact

ors

Find

ings

In

stitu

tiona

l Eff

ects

W

hat s

houl

d be

don

e?

Opp

ortu

nitie

s Th

reat

s

Polit

ical

Sw

itch

to P

resi

dent

ial

Syst

em

TCA

gai

ns p

ower

and

its l

eadi

ng

and

guid

ing

func

tions

bec

ome

impo

rtant

with

the

rest

ruct

ured

pu

blic

fina

ncia

l man

agem

ent

syst

em

-Hav

ing

diff

icul

ties i

n pl

anni

ngau

dits

due

to n

ew in

stitu

tiona

lst

ruct

ure

whi

ch w

as n

ot e

stab

lishe

d du

ring

the

Stra

tegi

c Pl

anni

ng

-Pub

lic e

ntiti

es’ w

ork

proc

esse

s and

finan

cial

stat

emen

ts c

an b

e af

fect

edby

the

diff

icul

ties t

hat m

ight

aris

e du

ring

the

rest

ruct

urin

g pr

oces

s of p

ublic

ad

min

istra

tions

Follo

win

g th

e es

tabl

ishm

ent o

f the

ne

w o

rgan

izat

iona

l stru

ctur

e, th

e TC

A

audi

t gro

ups a

nd te

ams s

houl

d be

re

stru

ctur

ed c

onsi

sten

t with

the

new

st

ruct

ure

Econ

omic

The

poss

ibili

ty o

f goi

ng

thro

ugh

a ch

ange

in

budg

etar

y po

licie

s with

the

new

gov

ernm

ent s

yste

m

-H

avin

g di

ffic

ultie

s in

plan

ning

and

prio

ritiz

ing

the

audi

ts

-Th

e ac

tiviti

es o

f ins

titut

ions

inch

arge

of m

anag

ing

publ

icin

vest

men

ts a

re a

ffec

ted

byna

tiona

l and

inte

rnat

iona

lec

onom

ic d

evel

opm

ents

-A

nnua

l and

five

-yea

r aud

it pl

ans

shou

ld b

e pr

epar

ed in

a w

ay th

atth

ey c

an b

e ad

just

ed a

ccor

ding

togo

vern

men

t prio

ritie

s-

Econ

omic

dev

elop

men

ts a

ndre

late

d in

vest

men

t app

roac

hes

shou

ld b

e fo

llow

ed u

p cl

osel

y, a

ndau

dits

shou

ld b

e pl

anne

dac

cord

ingl

y

53


Env

iron

men

tal F

acto

rs

Envi

ronm

enta

l dev

elop

men

ts o

r inn

ovat

ions

, asw

ell a

s th

e in

tern

atio

nal a

gree

men

ts in

thes

e ar

eas,

are

cons

ider

ed to

hav

e no

dire

ct im

pact

s on

the

TCA

.

Fact

ors

Find

ings

Inst

itutio

nal E

ffec

tsW

hat s

houl

d be

don

e?O

ppor

tuni

ties

Thre

ats

Polit

ical

Switc

h to

Pre

side

ntia

l Sy

stem

TCA

gai

nspo

wer

and

itsle

adin

g an

d gu

idin

g fu

nctio

ns b

ecom

e im

porta

ntw

ith th

e re

stru

ctur

ed

publ

ic fi

nanc

ial m

anag

emen

t sy

stem

-Hav

ing

diff

icul

ties i

n pl

anni

ng

audi

ts d

ue to

new

inst

itutio

nal

stru

ctur

e w

hich

was

not

esta

blis

hed

durin

g th

e St

rate

gic

Plan

ning

-Pub

lic e

ntiti

es’ w

ork

proc

esse

s and

finan

cial

stat

emen

ts c

an b

eaf

fect

ed

by th

e di

ffic

ultie

s tha

t mig

ht a

rise

durin

g th

e re

stru

ctur

ing

proc

ess o

f pub

lic

adm

inis

tratio

ns

Follo

win

g th

e es

tabl

ishm

ent o

f the

ne

w o

rgan

izat

iona

l stru

ctur

e, th

e TC

A

audi

t gro

ups a

nd te

ams s

houl

dbe

re

stru

ctur

ed c

onsi

sten

t with

the

new

st

ruct

ure

Econ

omic

The

poss

ibili

ty o

f goi

ng

thro

ugh

a ch

ange

inbu

dget

ary

polic

ies w

ith th

e ne

w g

over

nmen

t sys

tem

-H

avin

g di

ffic

ultie

s in

plan

ning

and

prio

ritiz

ing

the

audi

ts

-Th

e ac

tiviti

es o

f ins

titut

ions

inch

arge

of m

anag

ing

publ

icin

vest

men

ts a

re a

ffec

ted

by

natio

nal a

nd in

tern

atio

nal

econ

omic

dev

elop

men

ts

-A

nnua

l and

five

-yea

r aud

it pl

ans

shou

ld b

e pr

epar

edin

a w

ay th

at

they

can

be

adju

sted

acc

ordi

ng to

go

vern

men

t prio

ritie

s-

Econ

omic

dev

elop

men

ts a

ndre

late

din

vest

men

t app

roac

hes

shou

ld b

e fo

llow

ed u

p cl

osel

y, a

nd

audi

ts sh

ould

be

plan

ned

acco

rdin

gly

Soci

o-cu

ltura

l

The

need

for a

cha

nge

in

the

stru

ctur

e an

d va

riety

of

publ

ic se

rvic

es w

ith th

e in

crea

sing

num

ber o

f yo

ung,

edu

cate

d an

d co

nsci

ous c

itize

ns

Incr

ease

d qu

ality

of T

CA’s

ac

tiviti

es a

nd o

utpu

ts

due

to th

e gr

owin

g st

akeh

olde

r ex

pect

atio

ns

-C

onst

ant c

omm

unic

atio

n sh

ould

be

in p

lace

with

ext

erna

l sta

keho

lder

sth

roug

h co

nduc

ting

stak

ehol

der

anal

ysis

mor

e re

gula

rly a

ndef

fect

ivel

y-

The

qual

ity o

f out

puts

shou

ld b

eel

evat

ed b

y re

flect

ing

stak

ehol

der

expe

ctat

ions

upo

n th

e TC

A’s

activ

ities

Tech

nolo

gica

l

-The

com

mon

use

of s

ocia

lm

edia

tool

s by

publ

icen

titie

s and

inst

itutio

ns-D

evel

opin

g te

chno

logi

cal

syst

ems a

nd d

evic

es w

hich

can

assi

st a

udit

-In

crea

sing

the

qual

ity a

ndef

fect

iven

ess o

f aud

it by

bene

fitin

g fr

om te

chno

logi

cal

inno

vatio

ns-

Com

mun

icat

ing

with

ext

erna

lst

akeh

olde

rs m

ore

easi

ly v

ia th

eef

fect

ive

use

of so

cial

med

iato

ols

-Te

chno

logi

cal d

evel

opm

ents

and

inno

vatio

ns p

erta

inin

g to

the

TCA

and

its o

pera

tions

shou

ld b

efo

llow

ed u

p cl

osel

y-

Act

ions

for t

he u

se o

f soc

ial m

edia

tool

s sho

uld

be in

itiat

ed

Lega

l

Am

endm

ent a

nd/o

r re

plac

emen

t of l

egal

ar

rang

emen

ts c

once

rnin

g au

dite

es

The

need

for m

onito

ring

all l

egal

ar

rang

emen

ts re

late

d to

pub

lic

finan

cial

man

agem

ent s

yste

m o

n a

regu

lar b

asis

Wor

k sh

ould

be

carr

ied

out i

n or

der

to fo

llow

up

lega

l arr

ange

men

ts

regu

larly

, and

the

pers

onne

l sho

uld

be su

ppor

ted

with

in-s

ervi

ce

train

ing

prog

ram

s in

nece

ssar

y ar

eas.

Envi

ronm

enta

l N

o di

rect

issu

es im

pact

ing

TCA

’s a

ctiv

ities

rela

ted

to

envi

ronm

enta

l mat

ters

54


2.9.

Ana

lysi

s of S

tren

gths

, Wea

knes

ses,

Opp

ortu

nitie

s, an

d T

hrea

ts (S

WO

T)

INTE

RN

AL

ENV

IRO

NM

ENT

EXTE

RN

AL

ENV

IRO

NM

ENT

Stre

ngth

s W

eakn

esse

s O

ppor

tuni

ties

Thre

ats

Bei

ng a

n in

depe

nden

t and

co

nstit

utio

nal o

rgan

izat

ion

with

ju

dici

al p

ower

s

Bei

ng in

the

proc

ess o

f tra

nsiti

on to

new

au

ditin

g m

etho

ds

The

grow

ing

impo

rtanc

e of

aud

it an

d th

e in

crea

sed

need

for t

he

audi

t

Insu

ffic

ient

or i

nacc

urat

e pu

blic

kn

owle

dge

abou

t the

TC

A

Hav

ing

an o

rgan

izat

iona

l cul

ture

as

wel

l as c

ompe

tent

and

ex

perie

nced

hum

an re

sour

ces

Lack

of a

udits

with

rega

rd to

eco

nom

ical

, ef

ficie

nt a

nd e

ffec

tive

use

of p

ublic

re

sour

ces

Lega

l res

pons

ibili

ty re

gard

ing

the

impl

emen

tatio

n of

Inte

rnat

iona

l A

uditi

ng S

tand

ards

Inad

equa

te p

ublic

kno

wle

dge

abou

t TC

A’s

dut

ies,

auth

oriti

es, a

nd

resp

onsi

bilit

ies

Prov

idin

g gu

idan

ce to

pub

lic

adm

inis

tratio

ns

TCA

’s IT

infra

struc

ture

is n

ot fu

lly

deve

lope

d

Hol

ding

the

pres

iden

cy o

f EU

RO

SAI a

nd E

CO

SAI

Hav

ing

a yo

ung

wor

kfor

ce

Incr

easi

ng im

porta

nce

of th

e pr

inci

ples

of t

rans

pare

ncy

and

acco

unta

bilit

y

55


STRENGTHS

Being an independent and constitutional organization with judicial powers

The TCA is a constitutional entity with functional and institutional independence while carrying

out its duties of examining, auditing and taking final decisions stemming from laws. This status allows

the TCA to take independent decisions in fulfilling its duties.

Using audit and judicial authorities effectively and fairly, submitting accurate and timely reports

to the TGNA, and its activities toward ensuring effective and efficient use of public resources have

enabled the TCA to acquire this identity. The TCA will continue to maintain its reliable institutional

identity by strengthening it.

Having an organizational culture as well as competent and experienced human resources

The TCA has always been one of the most popular and preferred institutions, and it has been

maintaining this reputation over the last years as well. Therefore, the TCA has the most qualified human

resources in its own area of work. Besides, being a deep-rooted institution has enabled the TCA to

convey its accumulated experiences to the new generations and to improve it. The TCA’s competent and

qualified human resources are the most crucial factor in fulfilling its duties and responsibilities

effectively and accurately.

Providing guidance to public administrations

The guiding and leading role of the TCA for the public financial management system via audits

has fostered the influence and the significance of its activities. Working diligently to carry out this role

in a most effective manner, the TCA will continue its efforts in the following years as well.

Having a young workforce

Having professional and supporting staff with a low average age is one of the most significant

opportunities for the TCA that will ensure its effective and successful function in the near future.

Having young and dynamic human resources, the TCA has performed the necessary preparations to use

these resources most effectively and will continue to do so in the next strategic planning period.

WEAKNESSES

Being in the process of ransition to new auditing methods

Having a deep-rooted history, the TCA has been working by concentrating on the legality audit

until recently. Legality audit-based history of the TCA creates some weaknesses in the adoption and

implementation of innovations in the area of auditing, and at the same time, results in a public

perception that new audit methods are not being adopted. The TCA will carry on working to eliminate

56


this perception and the risks resulting from the current situation. The replaced and improved approach

regarding human resources and education will be maintained, and all necessary activities will be

undertaken in order to complete the transition to new auditing methods successfully.

Lack of audits with regard to economical, efficient and effective use of public resources

The Article 42 of TCA Law No. 6085 gives the authority to the TCA to prepare reports other

than those prepared as a result of audits and examinations and those stipulated in other articles of the

TCA Law, and to submit them to the TGNA. This article allows the TCA to prepare reports regarding

the economical, effective and efficient use of public resources through subject-based audits. However,

since the TCA has begun to implement new audit methodologies and given priority to effective

management of human resources with the amendment of the TCA Law, subject-based audits have been

suspended. Necessary steps will be taken to promote this methodology and contribute more to the public

financial management system via this method.

TCA’s IT infrastructure is not fully developed

As an institution that aims to contribute to the development of the public financial management

system, the TCA should have the competence to set an example to other public entities with also its

information infrastructure. The existing information infrastructure, however, does not have that

capability due to some of its weaknesses. The TCA will continue to work to ensure that, its duties and

responsibilities are performed effectively, quickly and consistently in line with contemporary needs

through its information infrastructure.

OPPORTUNITIES

The growing importance of audit and the increased need for the audit

Over the last years, the rising importance of accountability and financial transparency principles

among public administrations and external stakeholders has ensured that the need for auditing is

understood. Citizens’ demands to exercise their rights to acquire information as well as the growing

responsibilities of public entities for the use of public resources have led to an increase in the need for

audit. Raising awareness and the presence of citizens who are sensitive to audit results will be

motivating toward more effective audits.

Legal responsibility regarding the implementation of International Auditing Standards

In line with the recent public financial management reform, audit methods applied by the TCA

are renewed, and this has paved the way for more effective audits. The TCA carried out the necessary

work during the previous strategic plan period in order to adapt to those changes and to perform the

audits in the most effective way. During the TCA’s new strategic plan period, obtaining the essential

57


this perception and the risks resulting from the current situation. The replaced and improved approach

regarding human resources and education will be maintained, and all necessary activities will be

undertaken in order to complete the transition to new auditing methods successfully.

Lack of audits with regard to economical, efficient and effective use of public resources

The Article 42 of TCA Law No. 6085 gives the authority to the TCA to prepare reports other

than those prepared as a result of audits and examinations and those stipulated in other articles of the

TCA Law, and to submit them to the TGNA. This article allows the TCA to prepare reports regarding

the economical, effective and efficient use of public resources through subject-based audits. However,

since the TCA has begun to implement new audit methodologies and given priority to effective

management of human resources with the amendment of the TCA Law, subject-based audits have been

suspended. Necessary steps will be taken to promote this methodology and contribute more to the public

financial management system via this method.

TCA’s IT infrastructure is not fully developed

As an institution that aims to contribute to the development of the public financial management

system, the TCA should have the competence to set an example to other public entities with also its

information infrastructure. The existing information infrastructure, however, does not have that

capability due to some of its weaknesses. The TCA will continue to work to ensure that, its duties and

responsibilities are performed effectively, quickly and consistently in line with contemporary needs

through its information infrastructure.

OPPORTUNITIES

The growing importance of audit and the increased need for the audit

Over the last years, the rising importance of accountability and financial transparency principles

among public administrations and external stakeholders has ensured that the need for auditing is

understood. Citizens’ demands to exercise their rights to acquire information as well as the growing

responsibilities of public entities for the use of public resources have led to an increase in the need for

audit. Raising awareness and the presence of citizens who are sensitive to audit results will be

motivating toward more effective audits.

Legal responsibility regarding the implementation of International Auditing Standards

In line with the recent public financial management reform, audit methods applied by the TCA

are renewed, and this has paved the way for more effective audits. The TCA carried out the necessary

work during the previous strategic plan period in order to adapt to those changes and to perform the

audits in the most effective way. During the TCA’s new strategic plan period, obtaining the essential

resources required for the most successful implementation of internationally recognized audit methods

has been one of the most vital opportunities to enhance the influence of audit.

The increasing importance of the principles of transparency and accountability

The rising significance of the principles of transparency and accountability among public and

public administrations has been the most crucial factor in achieving the effectiveness of the TCA audits.

Increasing public awareness about the principles of transparency and accountability that form the basis

of TCA audits will also increase the recognition and importance of the TCA.

Holding the presidency of EUROSAI and ECOSAI

Holding the EUROSAI presidency for 2017-2020 and vice presidency for 2020-2023

respectively provides the TCA with a critical opportunity to improve its capacity and to represent

Turkey internationally. Meanwhile, the TCA is also gaining significant experience in the area of

international works and cooperation through its current ECOSAI presidency. The presidency of

EUROSAI and ECOSAI is presenting and will continue to present significant number of opportunities

such as global knowledge sharing, representing Turkey, being informed about the latest developments,

and being a pioneer in the international arena. The TCA will continue its works to make the best use of

those opportunities.

THREATS

Insufficient or inaccurate public knowledge about the TCA

Inadequate and misleading news in print and visual media about the TCA creates a risk and

threat for the TCA’s success. In order to prevent such misinforming news and contents, necessary

actions are being taken. Since the lack of awareness among the public is one of the reasons for this

situation, the said actions initiatives will be continued.

Inadequate public knowledge about TCA’s duties, authorities, and responsibilities

Public financial management system requires the improvement of accountability and financial

transparency in public management. The TCA is responsible for meeting this requirement. In this

context, inadequate knowledge among the public about the TCA’s duties and responsibilities may

adversely affect the fulfillment of these tasks and responsibilities. Thus, developing effective

communication with the public is of great importance. Actions will be taken in the coming years to

enhance the TCA’s publicity.

58


2.10

Fin

ding

s an

d D

eter

min

atio

n of

Nee

ds

SITU

ATI

ON

AN

ALY

SIS

FIN

DIN

GS/

PRO

BLE

M A

REA

S N

EED

S/ D

EVEL

OPM

ENT

AR

EAS

Ass

essm

ent o

f Exi

stin

g St

rate

gic

Plan

The

need

for g

ivin

g pr

iorit

y to

pee

r rev

iew

wor

ks

Mak

ing

peer

revi

ew w

orks

regu

lar b

y co

nstru

ctin

g a

qual

ity

assu

ranc

e sy

stem

The

impa

ct o

f aud

its o

n th

e pu

blic

fina

ncia

l man

agem

ent

syst

em is

not

mea

sure

d C

ondu

ctin

g fo

llow

-up

activ

ities

Pe

rfor

min

g as

sess

men

t act

iviti

es to

mea

sure

the

cont

ribut

ions

of

audi

t

The

need

for w

orks

tow

ard

deve

lopi

ng e

ffec

tive

com

mun

icat

ion

with

ext

erna

l sta

keho

lder

s R

aisi

ng a

war

enes

s am

ong

exte

rnal

stak

ehol

ders

En

hanc

ing

com

mun

icat

ion

with

stak

ehol

ders

Legi

slat

ion

Ana

lysi

s -

-

Ana

lysi

s of

Fund

amen

tal

Polic

y D

ocum

ents

Th

e ne

ed fo

r enh

anci

ng th

e ef

fect

iven

ess o

f aud

it C

arry

ing

out f

ollo

w-u

p ac

tiviti

es to

mon

itor t

he im

plem

enta

tion

of a

udit

resu

lts

Stak

ehol

der A

naly

sis

The

need

for m

onito

ring

the

exec

utio

n of

writ

s mor

e ef

fect

ivel

y In

- ser

vice

trai

ning

s are

not

car

ried

out r

egul

arly

and

with

a

plan

Th

e w

ork

envi

ronm

ent d

oes n

ot m

eet t

he st

aff’s

ex

pect

atio

ns

Inju

stic

es w

ith re

gard

to th

e al

loca

tion

of w

orkl

oad

Insu

ffic

ient

stan

dard

izat

ion

in th

e im

plem

enta

tion

of a

udit

met

hods

W

eak

com

mun

icat

ion

with

stak

ehol

ders

Empl

oyin

g to

ols a

ctiv

atin

g th

e fo

llow

-up

of th

e ex

ecut

ion

of

writ

s C

ompl

etin

g th

e hu

man

reso

urce

s com

pete

ncy

anal

ysis

Pr

epar

ing

syste

mat

ic e

duca

tion

prog

ram

s bas

ed o

n ne

eds a

naly

sis

Con

duct

ing

empl

oyee

satis

fact

ion

surv

eys

Esta

blis

hing

a q

ualit

y as

sura

nce

syst

em

Enha

ncin

g co

mm

unic

atio

n ch

anne

ls

Ana

lysi

s of

Hum

an R

esou

rces

C

ompe

tenc

y Th

e co

mpe

tenc

y an

alys

is o

f hum

an re

sour

ces h

as n

ot b

een

com

plet

ed

Com

plet

ing

com

pete

ncy

anal

ysis

and

car

ryin

g ou

t the

nee

ds

anal

ysis

Pr

epar

ing

educ

atio

nal a

nd o

rgan

izat

iona

l aud

it pl

ans b

ased

on

the

hum

an re

sour

ces c

ompe

tenc

y an

alys

is

59


SITU

ATI

ON

AN

ALY

SIS

FIN

DIN

GS/

PR

OB

LEM

AR

EAS

NEE

DS/

DEV

ELO

PMEN

T A

REA

S

Ana

lysi

s of

Org

aniz

atio

nal

Cul

ture

In

adeq

uate

coo

rdin

atio

n w

ithin

the

inst

itutio

n Lo

w a

dopt

ion

leve

l of p

lan

and

polic

y do

cum

ents

Usi

ng a

n in

tegr

ated

info

rmat

ion

man

agem

ent s

yste

m

Bui

ldin

g an

org

aniz

atio

nal m

emor

y M

akin

g in

tern

al c

omm

unic

atio

n ch

anne

ls m

ore

effe

ctiv

e R

aisi

ng th

e aw

aren

ess o

f pla

n an

d po

licy

docu

men

ts a

mon

g to

p m

anag

emen

t and

per

sonn

el

Ana

lysi

s of

Phys

ical

R

esou

rces

-

-

Ana

lysi

s of

Tech

nolo

gica

l and

In

form

atio

n In

fras

truct

ure

I nfo

rmat

ion

syst

ems u

sed

with

in th

e in

stitu

tion

are

not

inte

grat

ed

Fina

lizin

g th

e in

tegr

ated

info

rmat

ion

syste

ms

Ana

lysi

s of

Fina

ncia

l R

esou

rces

-

-

PEST

LE A

naly

sis

Man

agem

ent s

yste

m c

hang

es a

nd re

stru

ctur

ing

proc

esse

s po

se a

risk

for p

lann

ing

and

carr

ying

out

aud

its e

ffec

tivel

y

The

risk

of n

ot b

enef

iting

suff

icie

ntly

from

tech

nolo

gica

l in

nova

tions

in a

udits

Des

igni

ng th

e or

gani

zatio

nal a

udit

prog

ram

in a

flex

ible

man

ner

Con

duct

ing

regu

lar r

esea

rche

s con

cern

ing

the

impa

cts o

f te

chno

logi

cal i

nnov

atio

ns o

n au

dits

and

how

to b

enef

it fr

om th

em

MISSION - VISION FUNDAMENTAL

VALUES

63


3-MISSION-VISION-FUNDAMENTAL VALUES3.1 MissionTo perform audits, trials and guidance in order to contribute to accountability and fiscal transparency

in the public sector.

3.2 Vision The TCA, which serves to the establishment of a better public administration, is constantly renewed

and developed with the experience that is acquired from its deep rooted history.

3.3 Fundamental Values Independence and Objectivity

Independence is the prerequisite for the TCA to exist as a supreme audit and judicial

institution as well as to deliver objective services. Performing audits in an unbiased and objective

manner and in compliance with the professional code of ethics is an indispensible element of

institutional credibility. Therefore, it is safeguarded under Article 3 of the TCA Law.

Good Governance and Responsiveness to Expectations

Our fundamental policies include the pursuit and implementation of the principles of good

governance such as accountability, transparency, effectiveness, participation, equality, fairness,

consistency, rule of law, being scientific, etc. In the light of such principles, meeting the

expectations and needs of the external and internal stakeholders including the parliament and the

public, and finding solutions by means of a common understanding aiming at a better public

management is highly important.

Openness to Innovation

Today, the public administrations in general and the audit organizations in particular need to

find timely and effective solutions to problems emanating from rapid changes. Therefore, by

adopting an approach of continuous development, innovations should be followed, and when

necessary, should be put into implementation.

Professional Competency

Quality in audit can only be maintained through creative personnel that think analytically,

have professional independence, are apt to team work and cooperation, and have internalized the

culture of audit. We aim to continuously develop the knowledge and experience of personnel

displaying such a commitment.

STRATEGIC AIMSAND

OBJECTIVES

67


4-STRATEGIC AIMS AND OBJECTIVES

AIMS AND OBJECTIVES

AIM 1:

To increase the positive and contributory impact of the audit and audit results on the good functioning and development of public financial management.

OBJECTIVE 1.1: Risk-based audit approach will effectively be implemented.

OBJECTIVE 1.2: The effectiveness of audit will be increased by enhancing the audit understanding, approach and capacity.

OBJECTIVE 1.3: The contribution will be provided to the establishment of accountability and fiscal transparency in public administrations by virtue of audits and trials.

OBJECTIVE 1.4: Rapid and effective functioning of judicial processes will be ensured.

OBJECTIVE 1.5: Benefit will be ensured for external stakeholders by guiding on the good functioning of the public financial management system.

AIM 2:

To strengthen the corporate capacity

OBJECTIVE 2.1: Effectiveness will be ensured on human resources management in order to increase employee efficiency and improve the quality of work life.

OBJECTIVE 2.2. Employee satisfaction will be increased.

OBJECTIVE 2.3: The organizational structure of the TCA will be strengthened.

68


4.1

Obj

ecti

ve C

ards

OB

JECT

IVE C

ARD

1.1

Aim

: T

o in

crea

se th

e po

sitiv

e an

d co

ntrib

utor

y im

pact

of t

he a

udit

and

audi

t res

ults

on

the

good

func

tioni

ng a

nd d

evel

opm

ent o

f pu

blic

finan

cial m

anag

emen

t

Obje

ctiv

e : R

isk- b

ased

aud

it ap

proa

ch w

ill e

ffect

ivel

y be

impl

emen

ted.

Resp

onsib

le U

nit

: Sup

port

ing

Grou

p 01

Unit(

s) to

Coo

pera

te

: Aud

it Gr

oups

Perfo

rman

ce In

dica

tors

Ef

fect

on

Obj

ectiv

e ( %

)

Initi

al V

alue

for

the

Plan

ning

Pe

riod

(201

8)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI 1

.1.1

A

five-

year

aud

it st

rate

gic p

lan

to

be p

repa

red

base

d on

risk

as

sess

men

t and

hum

an re

sour

ces

com

pete

ncy

anal

ysis.

%

30

0 1

3 m

onth

s 6

mon

ths

PI 1

.1.2

Im

plem

enta

tion

rate

of a

udit

stra

tegi

c pla

n %

50

0 10

0%

100%

10

0%

100%

10

0%

3 m

onth

s 6

mon

ths

PI 1

.1.3

Nu

mbe

r of r

isk a

naly

sis re

port

s %

20

0 1

2 3

4 5

3 m

onth

s 6

mon

ths

Risk

s ●T

he e

xten

t of a

udit

scop

e re

quire

s prio

ritiza

tion

with

in th

e sc

ope

of th

e au

dit s

trat

egic

plan

.●W

orkf

orce

cons

trai

nt fo

r hum

an re

sour

ces a

naly

sis.

●The

aud

it st

rate

gic p

lan

disa

llow

s the

flex

ibili

ty th

at is

requ

ired

by th

e au

dit.

Stra

tegi

es

●Hum

an re

sour

ces a

naly

sis w

ill b

e co

mpl

eted

.●R

isk a

naly

ses w

ill re

gula

rly b

e co

nduc

ted,

and

the

resu

lts w

ill b

e re

flect

ed o

n th

e au

dit p

rogr

am.

69


Cost

Est

imat

e 94

2.38

7.44

8. -

TL

Find

ings

●F

ailu

re to

impl

emen

t aud

it m

etho

dolo

gies

effe

ctiv

ely

beca

use

of th

e ex

cess

ive

wor

kloa

d.●N

on-c

ompl

etio

n of

qua

lity

cont

rol p

roce

sses

due

to ti

me

cons

trai

nt.

Need

s

●Aud

it st

rate

gic p

lan

and

annu

al a

udit

prog

ram

s tha

t are

pre

pare

d w

ith a

risk

-bas

ed p

ersp

ectiv

e an

d ha

ve ta

ken

into

acco

unt t

he w

orkf

orce

cons

trai

nt●P

riorit

izing

with

in th

e sc

ope

of a

udit

●Per

form

ing

perfo

rman

ce a

udits

in a

ccor

danc

e w

ith th

e st

rate

gic m

anag

emen

t cyc

le●E

valu

atin

g th

e in

form

atio

n th

at is

rele

ased

to th

e pu

blic

by p

ublic

adm

inist

ratio

ns v

ia th

eir a

ctiv

ity re

port

s, an

das

sess

men

t of t

he a

ccur

acy

and

relia

bilit

y of

the

finan

cial s

tate

men

ts o

f pub

lic e

nter

prise

s thr

ough

aud

its.

70


OBJE

CTIV

E CAR

D 1.

2 Ai

m

: To

incr

ease

the

posit

ive

and

cont

ribut

ory

impa

ct o

f the

aud

it an

d au

dit r

esul

ts o

n th

e go

od fu

nctio

ning

and

dev

elop

men

t of

publ

ic fin

ancia

l man

agem

ent

Obje

ctiv

e : T

he e

ffect

iven

ess o

f aud

it w

ill b

e in

crea

sed

by e

nhan

cing

the

audi

t und

erst

andi

ng, a

ppro

ach

and

capa

city.

Resp

onsib

le U

nit

: Sup

port

ing

Grou

p 01

Unit(

s) to

Coo

pera

te

: Aud

it Gr

oups

Supp

ortin

g Gr

oup

01 (Q

ualit

y As

sura

nce

Team

)

Supp

ortin

g Gr

oup

01 (M

etho

dolo

gy D

evel

opm

ent)

Supp

ortin

g Gr

oup

01 a

nd S

uppo

rtin

g Gr

oup

02 (D

ocum

enta

tion/

SayC

AP/d

atab

ase)

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

fo

r the

Pl

anni

ng

Perio

d (2

018)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

I 1.2

.1 I

ncre

ase

in th

e nu

mbe

r of a

udits

dee

med

“s

ucce

ssfu

l” as

a re

sult

of a

sses

smen

ts m

ade

by th

e qu

ality

ass

uran

ce te

am

%60

Un

know

n 1

%5

%10

%

15

%20

3

mon

ths

6 m

onth

s

PI

1.2.

2

Num

ber o

f aud

it m

anua

ls th

at a

re re

view

ed a

nd/o

r up

date

d in

line

with

inte

rnat

iona

l aud

iting

st

anda

rds a

nd m

oder

n au

dit m

etho

ds

%20

0

2 2

3 4

5 3

mon

ths

6 m

onth

s

PI

1.2.

3 Co

nfor

mity

rate

with

inte

rnat

iona

l sta

ndar

ds fo

r do

cum

enta

tion

and

arch

ivin

g in

aud

its.

%20

Un

know

n 2

%10

%

20

%30

%

60

%10 0

3 m

onth

s 6

mon

ths

1 Afte

r the

firs

t qua

lity

assu

ranc

e as

sess

men

t mad

e in

201

9, th

e nu

mbe

r of s

ucce

ssfu

l aud

its is

det

erm

ined

by

gene

raliz

ing

the

num

ber o

f ‘su

cces

sful

’ aud

it fil

es to

all

audi

ts, a

nd it

is

targ

eted

to in

crea

se th

is nu

mbe

r by

20%

in th

e fo

llow

ing

year

s.

2 Afte

r mak

ing

a ga

p an

alys

is be

twee

n th

e st

anda

rds o

f doc

umen

tatio

n an

d ar

chiv

ing

in a

udits

and

the

curr

ent p

ract

ice, i

t is t

arge

ted

to a

chie

ve a

100

% co

nfor

mity

with

the

stan

dard

s at t

he e

nd o

f fiv

e ye

ars b

y el

imin

atin

g th

e de

term

ined

gap

s. An

nual

pro

gres

ses w

ill b

e m

easu

red

as a

resu

lt of

det

erm

inin

g th

ings

to b

e do

ne fo

r ens

urin

g co

mpl

ianc

e w

ith th

e st

anda

rds a

nd e

valu

atin

g th

e ef

fect

of e

ach

activ

ity a

s a p

erce

ntag

e.

71


Risk

s ●

The

qual

ity a

ssur

ance

wor

ks w

ill b

e ca

rrie

d ou

t for

the

first

tim

e.

Stra

tegi

es

●A

cont

inuo

us te

am w

ill b

e as

signe

d fo

r qua

lity

assu

ranc

e w

orks

, and

cont

inui

ty o

f wor

k w

ill b

een

sure

d.●

The

resp

onsib

ility

for d

evel

opin

g m

etho

dolo

gy a

nd th

e w

ork

will

be

give

n to

a u

nit o

rco

mm

issio

n in

a co

ntin

uous

man

ner.

Cost

Est

imat

e 15

.034

.705

- TL

Find

ings

●

Ther

e ar

e pr

oble

ms i

n th

e im

plem

enta

tion

of a

udit

met

hods

due

to w

orkf

orce

cons

trai

nt a

ndits

qua

lity.

●Au

dit m

emor

y is

not s

tron

g.

Need

s

●Up

datin

g au

dit m

anua

ls by

mak

ing

met

hodo

logi

cal s

tudi

es a

t the

theo

retic

al le

vel

●En

surin

g ef

fect

iven

ess i

n th

e fu

nctio

ning

of q

ualit

y co

ntro

l pro

cess

es o

n au

dit p

roce

sses

●Es

tabl

ishin

g a

qual

ity a

ssur

ance

syst

em●

Ensu

ring

the

unity

of p

ract

ice b

etw

een

the

audi

t tea

ms o

f the

TCA

72


OBJE

CTIV

E CAR

D 1.

3 Ai

m

: To

incr

ease

the

posit

ive

and

cont

ribut

ory

impa

ct o

f the

aud

it an

d au

dit r

esul

ts o

n th

e go

od fu

nctio

ning

and

dev

elop

men

t of

publ

ic fin

ancia

l man

agem

ent

Obje

ctiv

e : T

he c

ontri

butio

n w

ill b

e pr

ovid

ed to

the

esta

blis

hmen

t of a

ccou

ntab

ility

and

fisc

al tr

ansp

aren

cy in

pub

lic a

dmin

istra

tions

by

virtu

e of

aud

its a

nd tr

ials

.

Resp

onsib

le U

nit

: Sup

port

ing

Grou

p 01

Unit(

s) to

Coo

pera

te

: Aud

it Gr

oups

(int

erna

l con

trol

syst

em a

sses

smen

t for

m a

nd fo

llow

-up

activ

ities

)

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

for

the

Plan

ning

Pe

riod

(201

8)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI 1

.3.1

In

crea

se in

the

num

ber o

f ent

ities

th

at d

evel

op th

eir f

inan

cial

man

agem

ent,

perfo

rman

ce

man

agem

ent a

nd in

tern

al co

ntro

l sy

stem

s.

%40

Un

know

n 3

%5

%10

%

15

%20

3

mon

ths

6 m

onth

s

PI 1

.3.2

In

crea

se in

the

rate

of t

he

impl

emen

tatio

n of

find

ings

and

re

com

men

datio

ns in

follo

w-u

p re

sults

. %

60

Unkn

own

4 %

5 %

10

%15

%

20

3 m

onth

s 6

mon

ths

3 The

rele

vant

syst

ems o

f eac

h ad

min

istra

tion

will

be

eval

uate

d an

d sc

ored

acc

ordi

ng to

pre

dete

rmin

ed cr

iteria

thro

ugh

the

Adm

inist

ratio

n Sy

stem

Eva

luat

ion

Form

. It i

s tar

gete

d to

incr

ease

the

num

ber o

f adm

inist

ratio

ns, w

hich

has

a p

ositi

ve ra

ting

in th

e fir

st y

ear,

by 5

% e

ach

year

.

4 In 2

018

audi

ts, t

he st

eps t

hat w

ere

take

n by

the

audi

tees

conc

erni

ng th

e fin

ding

s and

reco

mm

enda

tions

inclu

ded

in th

e 20

17 a

udit

repo

rts w

ill b

e fo

llow

ed u

p an

d re

port

ed.

Base

d on

thes

e re

port

ing

resu

lts, b

ase

year

val

ues w

ill b

e de

term

ined

. It i

s aim

ed to

incr

ease

the

base

yea

r val

ues b

y 20

% b

y th

e en

d of

202

3.

73


OBJE

CTIV

E CAR

D 1.

3Ai

m:T

o in

crea

se th

e po

sitiv

e an

d co

ntrib

utor

y im

pact

of t

he a

udit

and

audi

t res

ults

on

the

good

func

tioni

ng a

nd d

evel

opm

ent o

f pu

blic

finan

cialm

anag

emen

t

Obje

ctiv

e:T

he c

ontri

butio

n w

ill b

e pr

ovid

ed to

the

esta

blis

hmen

t of a

ccou

ntab

ility

and

fisc

al tr

ansp

aren

cy in

publ

ic a

dmin

istra

tions

by

virtu

e of

aud

its a

nd tr

ials

.

Resp

onsib

le U

nit

:Sup

port

ing

Grou

p 01

Unit(

s) to

Coo

pera

te:A

udit

Grou

ps(in

tern

alco

ntro

l sys

tem

ass

essm

ent f

orm

and

follo

w-u

p ac

tiviti

es)

Perfo

rman

ce In

dica

tors

Effe

cton

Ob

ject

ive

( %

)

Initi

al V

alue

for

the

Plan

ning

Pe

riod

(201

8)

2019

2020

2021

2022

2023

Follo

w-u

p Fr

eque

ncy

Repo

rtin

gFr

eque

ncy

PI 1

.3.1

Incr

ease

in th

e nu

mbe

r of e

ntiti

es

that

dev

elop

thei

r fin

ancia

l m

anag

emen

t, pe

rform

ance

m

anag

emen

t and

inte

rnal

cont

rol

syst

ems.

%40

Unkn

own

3%

5%

10%

15%

203

mon

ths

6 m

onth

s

PI 1

.3.2

In

crea

se in

the

rate

of t

he

impl

emen

tatio

n of

find

ings

and

re

com

men

datio

ns in

follo

w-u

p re

sults

.%

60Un

know

n 4

%5

%10

%15

%20

3 m

onth

s6

mon

ths

3Th

e re

leva

nt sy

stem

s of e

ach

adm

inist

ratio

n w

ill b

e ev

alua

ted

and

scor

ed a

ccor

ding

to p

rede

term

ined

crite

ria th

roug

hth

e Ad

min

istra

tion

Syst

emEv

alua

tion

Form

.It i

s tar

gete

d to

incr

ease

the

num

ber o

f adm

inist

ratio

ns, w

hich

has

a po

sitiv

e ra

ting

in th

e fir

st y

ear,

by5%

eac

h ye

ar.

4In

201

8 au

dits

, the

step

s tha

t wer

e ta

ken

by th

e au

dite

es co

ncer

ning

the

findi

ngs a

nd re

com

men

datio

ns in

clude

d in

the

2017

aud

it re

port

s will

be

follo

wed

up

and

repo

rted

.Ba

sed

on th

ese

repo

rtin

g re

sults

, bas

e ye

ar v

alue

s will

be

dete

rmin

ed. I

t is a

imed

to in

crea

se th

e ba

se y

ear v

alue

s by

20%

by

the

end

of 2

023.

Risk

s ●

Desp

ite th

e au

dit a

nd ju

dicia

l fun

ctio

ns h

ave

been

carr

ied

out s

ucce

ssfu

lly, f

ailu

re to

incr

ease

the

syst

emas

sess

men

t sco

res o

f the

aud

itees

and

/or n

o im

prov

emen

t in

the

follo

w-u

p re

sults

due

to e

xter

nal f

acto

rs.

Stra

tegi

es

●Th

e sy

stem

ass

essm

ent f

orm

will

be

upda

ted

and

adap

ted

to m

easu

re th

e im

pact

of a

udit

and

tria

l fun

ctio

ns.

●Th

e co

ntrib

utio

n an

d im

pact

of t

he a

udit

will

be

eval

uate

d th

roug

h ac

tive

and

syst

emat

ic fo

llow

up.

Cost

Est

imat

e 2.

944.

054.

-TL

Find

ings

●

The

TCA

does

not

mak

e an

impa

ct a

sses

smen

t with

resp

ect t

o ca

rryi

ng o

ut th

e ta

sk o

f “st

reng

then

ing

acco

unta

bilit

y, tr

ansp

aren

cy a

nd h

ones

ty in

the

publ

ic se

ctor

” pre

scrib

ed b

y IS

SAI 1

2.●

Ther

e is

no fo

llow

-up

syst

em re

gard

ing

fulfi

llmen

t of a

udit

findi

ngs.

Need

s ●

Mon

itorin

g fo

r fol

low

ing

up th

e im

plem

enta

tion

of fi

ndin

gs a

nd re

com

men

datio

ns th

at a

re sp

ecifi

ed in

aud

itre

port

s●

Mea

surin

g th

e im

pact

and

resu

lts o

f the

aud

its o

f the

TCA

.

74


OBJE

CTIV

E CAR

D 1.

4 A

im

: To

incr

ease

the

posit

ive

and

cont

ribut

ory

impa

ct o

f the

aud

it an

d au

dit r

esul

ts o

n th

e go

od fu

nctio

ning

and

dev

elop

men

t of p

ublic

fin

ancia

l man

agem

ent

Obje

ctiv

e : R

apid

and

effe

ctiv

e fu

nctio

ning

of j

udici

al p

roce

sses

will

be

ensu

red.

Resp

onsib

le U

nit

: The

Pre

siden

cy

Unit(

s) to

Coo

pera

te

: Sup

port

ing

Grou

p 02

Audi

t and

Judi

cial S

ervi

ces U

nit (

AJSU

)

Tria

l Cha

mbe

rs

Offic

e of

the

Chie

f Pro

secu

tor

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

fo

r the

Pl

anni

ng

Perio

d (2

018)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI 1

.4.1

Pu

tting

the

mod

ule

prog

ram

me

of e

xecu

tion

of

writ

s int

o pr

actic

e %

50

0 %

100

3 m

onth

s 6

mon

ths

PI 1

.4.2

Id

entif

ying

tria

l prin

ciple

s and

pr

oced

ures

%

30

0 %

100

3 m

onth

s 6

mon

ths

PI 1

.4.3

Co

mpl

etin

g IT

infra

stru

ctur

e re

late

d to

judi

cial s

ervi

ces

%20

0

%10

0 3

mon

ths

6 m

onth

s

Risk

s ●

Chal

leng

es in

the

follo

w-u

p on

the

exec

utio

n of

writ

s●

Chal

leng

es o

f the

orig

inal

ity o

f the

judi

cial p

roce

sses

in d

eter

min

ing

the

prin

ciple

s and

pro

cedu

res o

f tria

ls.

75


Stra

tegi

es

●Ch

alle

nges

on

the

exec

utio

n of

writ

s and

the

reas

ons f

or n

on-e

xecu

tion

will

be

sear

ched

.●

The

follo

w-u

p m

echa

nism

of t

he T

CA w

ill b

e de

velo

ped

in o

rder

to e

nsur

e th

e ex

ecut

ion

of w

rits.

●In

tern

atio

nal g

ood

prac

tice

exam

ples

will

be

exam

ined

in o

rder

to d

eter

min

e th

e tr

ial p

rincip

les a

nd p

roce

dure

s.

Cost

Est

imat

e 4.

416.

102.

-TL

Find

ings

●

Ther

e is

a pu

blic

perc

eptio

n th

at th

e re

sults

of a

udits

and

tria

ls ar

e no

t effe

ctiv

e.●

The

exec

utio

n of

writ

s sho

uld

be fo

llow

ed u

p ef

fect

ivel

y.

Need

s ●

Tool

s tha

t will

ena

ble

the

follo

w-u

p on

the

exec

utio

n of

writ

s sho

uld

be u

sed.

●Tr

ial p

rincip

les a

nd p

roce

dure

s sho

uld

be d

eter

min

ed.

76


OBJE

CTIV

E CAR

D 1.

5 Ai

m

: To

incr

ease

the

posit

ive

and

cont

ribut

ory

impa

ct o

f the

aud

it an

d au

dit r

esul

ts o

n th

e go

od fu

nctio

ning

and

dev

elop

men

t of

publ

ic fin

ancia

l man

agem

ent

Obje

ctiv

e : B

enef

it w

ill b

e en

sure

d fo

r ext

erna

l sta

keho

lder

s by

guid

ing

on th

e go

od fu

nctio

ning

of t

he p

ublic

fina

ncia

l man

agem

ent s

yste

m.

Resp

onsib

le U

nit

: Sup

port

ing

Grou

p 05

Unit(

s) to

Coo

pera

te

: Audi

t Gro

ups (

Inst

itutio

nal R

ecog

nitio

n Su

rvey

) Au

dit G

roup

s (Su

bjec

t-bas

ed a

udit

wor

ks)

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

for t

he

Plan

ning

Per

iod

(201

8)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI 1

.5.1

Nu

mbe

r of s

ubje

ct-b

ased

au

dits

that

cont

ribut

e to

the

good

func

tioni

ng o

f pub

lic

finan

cial m

anag

emen

t sys

tem

. %

40

1 2

3 3

mon

ths

6 m

onth

s

PI 1

.5.2

In

crea

se in

the

achi

evem

ent

scor

e of

the

TCA

in re

sults

of

Inst

itutio

nal R

ecog

nitio

n Su

rvey

%

40

Unkn

own

5 %

3 %

5 %

7 %

10

3 m

onth

s 6

mon

ths

PI 1

.5.3

Im

plem

enta

tion

Rate

of

Com

mun

icatio

n St

rate

gy

%10

0

%30

6 %

50

%10

0 3

mon

ths

6 m

onth

s

5 It is

aim

ed to

incr

ease

the

succ

ess p

oint

eve

ry y

ear a

fter t

he e

valu

atio

n of

the

Inst

itutio

nal R

ecog

nitio

n Su

rvey

, whi

ch w

as p

repa

red

to m

easu

re th

e fu

lfillm

ent o

f the

re

quire

men

ts p

resc

ribed

by

ISSA

I 12,

on

the

basis

of s

corin

g an

d st

artin

g fro

m it

s im

plem

enta

tion.

6 It is

aim

ed to

pre

pare

com

mun

icatio

n st

rate

gy b

y 20

19, t

o ca

rry

out 3

0% o

f the

act

iviti

es in

the

stra

tegy

in 2

019,

50%

of i

t in

2020

and

all

of it

in 2

023.

77


PI 1

.5.4

Nu

mbe

r of c

oope

ratio

n an

d co

ordi

natio

n m

eetin

gs w

ith

resp

onsib

le in

stitu

tions

abo

ut

stra

tegi

c man

agem

ent i

n th

e pu

blic

sect

or.

%10

1

2 3

4 5

3 m

onth

s 6

mon

ths

Risk

s ●

Chal

leng

es in

iden

tifyi

ng is

sues

from

whi

ch ci

tizen

s and

the

parli

amen

t wou

ld b

enef

it●

Failu

re to

impl

emen

t or a

dopt

the

com

mun

icatio

n st

rate

gy●

Chal

leng

es o

f app

lyin

g th

e re

cogn

ition

surv

ey to

num

erou

s and

var

ious

ext

erna

l sta

keho

lder

s

Stra

tegi

es

●A

com

mun

icatio

n st

rate

gy w

ill b

e pr

epar

ed to

ens

ure

an in

tera

ctiv

e re

latio

nshi

p w

ith e

xter

nal s

take

hold

ers,

and

toin

crea

se th

e le

vel o

f aw

aren

ess a

bout

the

TCA.

●Th

e re

cogn

ition

surv

ey w

ill b

e pr

epar

ed b

y ta

king

into

acc

ount

the

diffe

rent

ext

erna

l sta

keho

lder

s (ac

adem

es,

med

ia, p

arlia

men

t, ex

ecut

ive

and

legi

slativ

e or

gans

and

rela

ted

civil

socie

ty o

rgan

izatio

ns).

●Th

e ap

prop

riate

topi

cs a

mon

g th

ose

prop

osed

in re

cogn

ition

surv

ey w

ill b

e id

entif

ied

and

audi

ts w

ill b

e co

nduc

ted

focu

sing

on th

ese

issue

s.●

Regu

lar m

eetin

gs w

ill b

e he

ld w

ith th

e re

leva

nt a

dmin

istra

tions

, and

coop

erat

ion

and

coor

dina

tion

will

be

ensu

red

in o

rder

to co

ntrib

ute

to th

e st

rate

gic m

anag

emen

t cyc

le.

Cost

Est

imat

e 8.

574.

139

- TL

Find

ings

●As

an

exem

plar

y en

tity

purs

uant

to IS

SAI 1

2, th

e TC

A ha

s to

fulfi

ll m

ore

effe

ctiv

ely

its ta

sks o

f pro

vidi

ng g

uida

nce

and

crea

ting

mea

ning

for c

itize

ns, p

arlia

men

t and

oth

er st

akeh

olde

rs.

●The

re is

lim

ited

info

rmat

ion

on th

e re

cogn

ition

of t

he T

CA b

y ex

tern

al st

akeh

olde

rs a

nd it

s con

trib

utio

ns to

the

publ

ic m

anag

emen

t.

Need

s

●Gui

danc

e of

the

TCA

in p

erfo

rman

ce m

anag

emen

t●M

easu

ring

the

impa

ct o

f aud

its b

y es

tabl

ishin

g a

mor

e op

en a

nd sy

stem

atic

com

mun

icatio

n w

ith th

e ex

tern

alst

akeh

olde

rs●H

avin

g co

oper

atio

n an

d co

ordi

natio

n w

ith th

e ad

min

istra

tions

that

are

resp

onsib

le fo

r str

ateg

ic m

anag

emen

t in

the

publ

ic se

ctor

.

78


OBJE

CTIV

E CAR

D 2.

1 Ai

m

: To

stre

ngth

en th

e co

rpor

ate

capa

city

Obje

ctiv

e : E

ffect

iven

ess w

ill b

e en

sure

d on

hum

an re

sour

ces m

anag

emen

t in

orde

r to

incr

ease

em

ploy

ee e

fficie

ncy

and

the

qual

ity o

f wor

k lif

e.

Resp

onsib

le U

nit

: Str

ateg

y De

velo

pmen

t Uni

t (SD

U)

Unit(

s) to

Coo

pera

te

: Hum

an R

esou

rces

Uni

t (HR

U)

Supp

ortin

g Gr

oup

05

Hum

an re

sour

ces m

anag

emen

t coo

rdin

atio

n co

mm

issio

n (H

uman

Res

ourc

es U

nit)

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

for

the

Plan

ning

Pe

riod

(201

8)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI

2.1.

1 Im

plem

enta

tion

rate

of

com

pulso

ry in

-hou

se tr

aini

ng

prog

ram

%

50

Not a

vaila

ble

7 %

100

%10

0 %

100

%10

0 %

100

3 m

onth

s 6

mon

ths

PI

2.1.

2 Th

e ra

te o

f em

ploy

ees t

hat

have

nec

essa

ry k

now

ledg

e an

d sk

ills.

%20

%

50

%60

%

70

%80

%

90

%10

0 3

mon

ths

6 m

onth

s

PI

2.1.

3 Th

e ra

te o

f inc

reas

e in

the

num

ber o

f tra

inin

gs th

at h

as

been

eva

luat

ed a

s effe

ctiv

e %

30

Unkn

own

8 %

20

3 m

onth

s 6

mon

ths

7 Com

pulso

ry in

-hou

se tr

aini

ng p

rogr

am w

as st

arte

d in

201

8. T

he in

itial

val

ue fo

r the

pla

n pe

riod

will

be

mea

sure

d at

the

end

of 2

018.

8 It is

pla

nned

to d

eter

min

e th

e m

easu

rem

ent m

etho

d in

the

trai

ning

pla

n, a

nd, w

ith th

is m

easu

rem

ent m

etho

d, to

eva

luat

e th

e ef

fect

iven

ess o

f the

trai

ning

s sta

rtin

g fro

m 2

020

in

orde

r to

eval

uate

the

effe

ctiv

enes

s of t

he tr

aini

ngs.

The

aim

is to

incr

ease

the

num

ber o

f the

trai

ning

s tha

t eva

luat

ed a

s effe

ctiv

e by

20%

at t

he e

nd o

f the

pla

n pe

riod.

79


Risk

s

●La

ck o

f ade

quat

e nu

mbe

r of p

erso

nnel

that

hav

e ne

cess

ary

qual

ifica

tions

to p

erfo

rm th

e hu

man

reso

urce

s com

pete

ncy

anal

ysis.

●De

term

inin

g a

suita

ble

met

hod

and

eval

uatio

n to

ol fo

r the

mea

sure

men

t of t

he e

ffect

iven

ess o

f tra

inin

g●

Curr

ent s

tate

is u

nkno

wn

in re

spec

t to

the

rate

of e

mpl

oyee

s tha

t mee

t tas

k re

quire

men

ts

Stra

tegi

es

●A

cont

inuo

us co

mm

issio

n w

ill b

e es

tabl

ished

und

er th

e co

ordi

natio

n of

the

Hum

an R

esou

rces

Uni

t in

orde

r to

ensu

reef

fect

ive

man

agem

ent o

f hum

an re

sour

ces.

●Hu

man

reso

urce

s ana

lysis

will

be

com

plet

ed.

●Go

od p

ract

ices w

ill b

e se

arch

ed a

nd th

e m

ost a

ppro

pria

te m

etho

d w

ill b

e de

term

ined

in o

rder

to m

easu

re th

eef

fect

iven

ess o

f the

trai

ning

s

Cost

Est

imat

e 11

7.38

4.68

5 - T

L

Find

ings

●

The

unde

rsta

ndin

g of

hum

an re

sour

ces m

anag

emen

t is l

imite

d on

ly to

per

sonn

el a

ffairs

.●

Ther

e is

not a

in-h

ouse

trai

ning

app

roac

h ba

sed

on n

eeds

ana

lyse

s, pe

rform

ed w

ithin

a p

lan

and

aim

ing

at co

ntin

uous

deve

lopm

ent.

Need

s

●Ch

angi

ng th

e un

ders

tand

ing

of h

uman

reso

urce

s man

agem

ent

●So

lvin

g th

e pr

oble

ms,

whi

ch a

rise

from

the

inst

itutio

nal s

truc

ture

in o

rder

to im

plem

ent e

ffect

ive

hum

an re

sour

ces

man

agem

ent

●De

term

inin

g an

nual

trai

ning

pla

ns in

acc

orda

nce

with

job

anal

yses

and

nee

ds●

Eval

uatin

g th

e ef

fect

iven

ess o

f tra

inin

gs●

Cond

uctin

g jo

b an

alys

es●

Incr

easin

g th

e kn

owle

dge

and

expe

rienc

e of

aud

itors

80


OBJE

CTIV

E CAR

D 2.

2 Ai

m

: To

stre

ngth

en th

e co

rpor

ate

capa

city

Obje

ctiv

e : E

mpl

oyee

satis

fact

ion

will

be

incr

ease

d.

Resp

onsib

le U

nit

: Str

ateg

y De

velo

pmen

t Uni

t

Unit(

s) to

Coo

pera

te

: Hum

an R

esou

rces

Uni

t

Supp

ortin

g Gr

oup

02

Hum

an re

sour

ces m

anag

emen

t coo

rdin

atio

n co

mm

issio

n

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

for

the

Plan

ning

Pe

riod

(201

8)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI

2.2.

1 In

crea

se in

em

ploy

ee

satis

fact

ion

%70

Un

know

n 9

%5

%10

%

15

%20

3

mon

ths

6 m

onth

s

PI

2.2.

2 Pe

rcen

tage

of w

orkf

orce

di

strib

utio

n ac

cord

ing

to

rota

tion

prin

ciple

s %

30

%10

0 %

100

%10

0 %

100

3 m

onth

s 6

mon

ths

Risk

s ●

Low

par

ticip

atio

n ra

te in

em

ploy

ee sa

tisfa

ctio

n su

rvey

●En

surin

g co

mpl

ianc

e w

ith ro

tatio

n pr

incip

les c

reat

es a

risk

of l

oss o

f wor

kfor

ce fo

r som

e un

its

9 Alth

ough

the

empl

oyee

satis

fact

ion

surv

ey w

as co

nduc

ted

durin

g th

e pr

evio

us st

rate

gic p

lan

perio

d, it

is p

roje

cted

to p

repa

re a

diff

eren

t sur

vey

for t

he 2

019-

2023

Str

ateg

ic Pl

an

perio

d. In

201

9 w

ith th

e im

plem

enta

tion

of su

rvey

to b

e pr

epar

ed It

is a

imed

to d

eter

min

e th

e ba

sic y

ear m

easu

rem

ent a

nd to

incr

ease

this

valu

e by

20%

by

the

end

of 2

023.

81


Stra

tegi

es

●An

app

ropr

iate

ass

essm

ent t

ool w

ill b

e de

velo

ped

to e

nsur

e em

ploy

ee sa

tisfa

ctio

n co

uld

be m

easu

red

accu

rate

ly a

nd h

olist

ically

.●

Diffe

rent

com

mun

icatio

n ch

anne

ls w

ill b

e us

ed to

ens

ure

high

par

ticip

atio

n ra

te in

em

ploy

eesa

tisfa

ctio

n su

rvey

.●

Rota

tion

proc

edur

es a

nd p

rincip

les w

ill b

e de

term

ined

by

taki

ng in

to a

ccou

nt th

e ris

ks, a

nd n

eces

sary

plan

ning

s will

be

done

for i

mpl

emen

tatio

n of

the

prin

ciple

s.

Cost

Est

imat

e 68

.091

.853

- TL

Find

ings

●

Ther

e is

a ne

ed to

incr

ease

em

ploy

ee sa

tisfa

ctio

n an

d en

sure

a fa

irer d

istrib

utio

n of

wor

kloa

d.

Need

s ●

Mak

ing

wor

k an

alys

is an

d sy

stem

atic

rota

tion

to e

nsur

e fa

ir di

strib

utio

n of

wor

k●

Ensu

ring

mot

ivat

ion

by ta

king

into

acc

ount

the

empl

oyee

satis

fact

ion

●Im

prov

ing

wor

king

env

ironm

ent a

nd co

nditi

ons

82


OBJE

CTIV

E CAR

D 2.

3 Ai

m

: To

stre

ngth

en th

e co

rpor

ate

capa

city

Obj

ectiv

e

: T

he o

rgan

izat

iona

l stru

ctur

e of

the

TCA

will

be

stre

ngth

ened

.

Resp

onsib

le U

nit

: St

rate

gy D

evel

opm

ent U

nit

Unit(

s) to

Coo

pera

te

:

Supp

ortin

g Gr

oup

01

Hum

an R

esou

rces

Uni

t

Info

rmat

ion

Syst

ems U

nit (

Supp

ortin

g Gr

oup

02)

Perfo

rman

ce In

dica

tors

Effe

ct

on

Obje

ctiv

e

( % )

Initi

al V

alue

for

the

Plan

ning

Pe

riod

(201

8)

2019

20

20

2021

20

22

2023

Fo

llow

-up

Freq

uenc

y Re

port

ing

Freq

uenc

y

PI

2.3.

1 Co

mpl

etio

n of

the

inte

grat

ed in

form

atio

n sy

stem

%

40

%10

0 3

mon

ths

6 m

onth

s

PI

2.3.

2 Nu

mbe

r of u

nits

that

wer

e br

ough

t in

com

plia

nce

with

corp

orat

e ar

chite

ctur

al st

udy

repo

rt

%30

0

2 3

mon

ths

6 m

onth

s

PI

2.3.

3 Th

e ra

te o

f com

plia

nce

of

the

corp

orat

e an

d un

it ar

chiv

es to

the

rele

vant

pr

oced

ures

and

prin

ciple

s %

30

Unkn

own

10

%10

0 3

mon

ths

6 m

onth

s

10 A

fter c

ompl

etin

g th

e pr

oced

ures

and

prin

ciple

s rel

ated

to th

e us

e an

d m

anag

emen

t of u

nit a

rchi

ves,

it is

aim

ed to

det

erm

ine

the

arch

ives

that

are

use

d ac

cord

ingl

y an

d to

mak

e th

e im

prop

er o

nes p

rope

r unt

il th

e en

d of

202

0.

83


Risk

s ●

Failu

re to

find

an

appr

opria

te st

akeh

olde

r to

cond

uct c

orpo

rate

arc

hite

ctur

al w

orks

●Fa

ilure

to e

nsur

e th

e ef

fect

ive

use

of th

e in

tegr

ated

info

rmat

ion

syst

em b

y em

ploy

ees

Stra

tegi

es

●Pr

epar

ator

y w

orks

for p

lann

ing

and

impl

emen

tatio

n of

corp

orat

e ar

chite

ctur

al st

udie

s will

be

done

, and

afe

asib

ility

repo

rt w

ill b

e pr

epar

ed.

●In

form

atio

n th

at n

eede

d by

top

man

agem

ent t

o de

velo

p th

e hu

man

reso

urce

s man

agem

ent a

nd in

tern

alco

ntro

l sys

tem

will

be

dete

rmin

ed, a

nd a

dat

abas

e th

at p

rese

nts t

his i

nfor

mat

ion

in a

inte

grat

ed w

ay w

ill b

ecr

eate

d.●

Proc

edur

es a

nd p

rincip

les t

hat w

ill e

nsur

e th

e ef

fect

ive

man

agem

ent o

f the

corp

orat

e an

d un

it ar

chiv

es w

illbe

pre

pare

d.

Cost

Est

imat

e 15

.748

.865

– T

L

Find

ings

●Co

rpor

ate

mem

ory

is no

t str

ong.

●In

tern

al co

mm

unica

tion

cann

ot b

e en

sure

d ef

fect

ivel

y an

d sy

stem

atica

lly.

●Th

ere

is no

inte

grat

ed in

form

atio

n sy

stem

.●

Ther

e ar

e la

cks i

n th

e fie

lds o

f arc

hive

and

info

rmat

ion

tech

nolo

gy m

anag

emen

t.●

The

inst

itutio

nal s

truc

ture

obs

truc

ts e

ffect

ive

man

agem

ent.

Need

s

●Cr

eatin

g a

data

base

by

usin

g an

inte

grat

ed in

form

atio

n sy

stem

in o

rder

to o

pera

te th

e de

cisio

n-m

akin

gm

echa

nism

s effe

ctiv

ely

●Im

prov

ing

the

inte

rnal

com

mun

icatio

n pr

oces

ses

●Ov

erco

min

g th

e pr

oble

ms t

hat a

rise

from

org

aniza

tiona

l str

uctu

re●

Ensu

ring

the

effe

ctiv

e m

anag

emen

t of c

orpo

rate

and

uni

t arc

hive

s

84


4.2

Resp

onsi

ble

And

Coop

erat

ive

Uni

ts (T

able

15)

OBJE

CTIV

ES

UNIT

S

The

Pres

iden

cy

Tria

l Ch

ambe

rs

Audi

ting

Grou

ps

Supp

ortin

g Gr

oup

1 Su

ppor

ting

Grou

p 02

Su

ppor

ting

Grou

p 05

Offic

e of

th

e Ch

ief

Pros

ecut

or

SDU

HRU

IPU

AJSU

O1.1

İ

S

O1.2

İ

S/İ

İ

O1.3

İ

S

O1.4

S

İ İ

İ İ

O1.5

İ

İ S

O2.1

İ

S İ

O2.2

İ

S İ

İ

O2.3

İ

S İ

İ

85


4.3

Risk

And

Con

trol

Act

ivit

ies

(Tab

le 1

8)

Obje

ctiv

e 1.

1: R

isk-b

ased

aud

it ap

proa

ch w

ill e

ffect

ivel

y be

impl

emen

ted

Risk

Exp

lana

tion

Cont

rol A

ctiv

ities

The

exte

nt o

f aud

it sc

ope

requ

ires p

riorit

izatio

n w

ithin

the

scop

e of

the

audi

t str

ateg

ic pl

an

Audi

t sco

pe o

f the

TCA

is q

uite

wid

e co

nsid

erin

g th

e ad

min

istra

tions

and

org

aniza

tions

that

hav

e to

be

aud

ited

annu

ally

.

Risk

-bas

ed p

riorit

izatio

n fo

r the

ent

ities

oth

er th

an

thos

e th

at h

ave

to b

e au

dite

d an

nual

ly

The

audi

t str

ateg

ic pl

an d

isallo

ws t

he fl

exib

ility

that

is

requ

ired

by th

e au

dit

The

audi

t pla

n, w

hich

shou

ld b

e pr

epar

ed fo

r fiv

e ye

ars,

coul

d be

pre

pare

d in

a st

ruct

ure

that

will

no

t allo

w fo

r the

prio

ritie

s or c

hang

es th

at m

ay

occu

r in

this

proc

ess.

The

asse

ssm

ent o

f pos

sible

chan

ge sc

enar

ios

durin

g th

e pr

epar

atio

n of

the

audi

t str

ateg

ic pl

an

and

thei

r inc

lusio

n in

the

plan

Obje

ctiv

e 1.

2: T

he e

ffect

iven

ess o

f aud

it w

ill b

e in

crea

sed

by e

nhan

cing

the

audi

t und

erst

andi

ng, a

ppro

ach

and

capa

city.

Risk

Exp

lana

tion

Cont

rol A

ctiv

ities

The

qual

ity a

ssur

ance

wor

ks w

ill b

e do

ne fo

r the

fir

st ti

me.

Be

ing

inex

perie

nced

in a

sses

sing

the

appr

opria

tene

ss o

f com

plet

ed a

udits

Assig

ning

a p

erm

anen

t uni

t/co

mm

issio

n th

at w

ill

wor

k in

qua

lity

assu

ranc

e an

d su

bjec

ting

its

empl

oyee

s to

the

requ

ired

trai

ning

s

86


Obje

ctiv

e 1.

4: R

apid

and

effe

ctiv

e fu

nctio

ning

of j

udici

al p

roce

sses

will

be

ensu

red

Risk

Expl

anat

ion

Cont

rol A

ctiv

ities

Chal

leng

es in

the

follo

w-u

p on

the

exec

utio

n of

w

rits

No sy

stem

atic

follo

w-u

p on

the

exec

utio

n of

writ

s Pr

epar

ing

grou

ndw

ork

to e

nsur

e th

e sy

stem

atic

follo

w-u

p on

the

exec

utio

n of

writ

s

Chal

leng

es o

f the

orig

inal

ity o

f the

judi

cial

proc

esse

s in

dete

rmin

ing

the

prin

ciple

s and

pr

oced

ures

of t

rials

The

orig

inal

ity o

f the

judi

cial p

roce

sses

mak

es it

di

fficu

lt to

ens

ure

stan

dard

izatio

n fo

r the

se

proc

esse

s.

Doin

g co

mpr

ehen

sive

rese

arch

es to

det

erm

ine

the

proc

edur

es a

nd p

rincip

les o

f jud

icial

pro

cess

es,

inclu

ding

inte

rnat

iona

l goo

d pr

actic

e ex

ampl

es

Obje

ctiv

e 1.

3: T

he co

ntrib

utio

n w

ill b

e pr

ovid

ed to

the

esta

blish

men

t of a

ccou

ntab

ility

and

fisc

al tr

ansp

aren

cy in

pub

lic a

dmin

istra

tions

by

virt

ue o

f aud

its

and

tria

ls

Risk

Expl

anat

ion

Cont

rol A

ctiv

ities

Desp

ite th

e au

dit a

nd ju

dicia

l fun

ctio

ns h

ave

been

ca

rrie

d ou

t suc

cess

fully

, fai

lure

to in

crea

se th

e sy

stem

ass

essm

ent s

core

s of t

he a

udite

es a

nd/o

r no

impr

ovem

ent i

n th

e fo

llow

-up

resu

lts d

ue to

ex

tern

al fa

ctor

s

The

poss

ibili

ty th

at e

xter

nal f

acto

rs m

ay re

duce

th

e im

pact

of t

he a

udit

or p

reclu

de th

e im

pact

of

the

audi

t dur

ing

the

mea

sure

men

t of t

he im

pact

of

audi

ts.

Deve

lopi

ng m

easu

rem

ent a

nd e

valu

atio

n m

echa

nism

s whe

re e

xter

nal f

acto

rs a

re e

xclu

ded

as m

uch

as p

ossib

le in

ord

er to

mea

sure

the

cont

ribut

ion

of a

udits

.

87


Obje

ctiv

e 1.

5: B

enef

it w

ill b

e en

sure

d fo

r ext

erna

l sta

keho

lder

s by

guid

ing

on th

e go

od fu

nctio

ning

of t

he p

ublic

fina

ncia

l man

agem

ent s

yste

m.

Risk

Expl

anat

ion

Cont

rol A

ctiv

ities

Chal

leng

es in

iden

tifyi

ng is

sues

from

whi

ch ci

tizen

s an

d th

e pa

rliam

ent w

ould

ben

efit

The

poss

ibili

ty th

at ci

tizen

s and

par

liam

ent h

ave

diffe

rent

exp

ecta

tions

, and

diff

iculty

in id

entif

ying

iss

ues t

hat w

ill m

eet e

xpec

tatio

ns a

nd m

ame

cont

ribut

es.

- Str

engt

heni

ng th

e ex

tern

al st

akeh

olde

rco

mm

unica

tion

and

sear

chin

g ou

t sta

keho

lder

expe

ctat

ions

regu

larly

.- S

earc

hing

inte

rnat

iona

l goo

d pr

actic

e ex

ampl

esan

d ad

optin

g th

e ap

prop

riate

one

s

Chal

leng

es o

f app

lyin

g th

e re

cogn

ition

surv

ey to

nu

mer

ous a

nd v

ario

us e

xter

nal s

take

hold

ers

Exte

rnal

stak

ehol

ders

of t

he T

CA co

nsist

of t

he

parli

amen

t, pu

blic

entit

ies,

civil

socie

ty

orga

niza

tions

and

the

citize

ns. T

he d

ifficu

lty o

f re

achi

ng th

ese

vario

us st

akeh

olde

rs a

nd e

valu

atin

g th

em.

Upda

ting

the

reco

gniti

on su

rvey

and

mak

ing

it av

aila

ble

to v

ario

us st

akeh

olde

rs, r

each

ing

mor

e st

akeh

olde

rs th

roug

h di

ffere

nt e

valu

atio

n m

etho

ds.

Failu

re to

impl

emen

t or a

dopt

the

com

mun

icatio

n st

rate

gy

T op

man

agem

ent a

nd e

mpl

oyee

s do

not a

ttac

h su

fficie

nt im

port

ance

to th

e pl

anne

d w

ork

abou

t co

mm

unica

tion.

Raisi

ng co

rpor

ate-

wid

e aw

aren

ess a

bout

the

impo

rtan

ce a

nd b

enef

its o

f com

mun

icatio

n.

Obje

ctiv

e 2.

1: E

ffect

iven

ess w

ill b

e en

sure

d in

hum

an re

sour

ces m

anag

emen

t in

orde

r to

incr

ease

em

ploy

ee e

fficie

ncy

and

impr

ove

the

qual

ity o

f wor

k lif

e.

Risk

Expl

anat

ion

Cont

rol A

ctiv

ities

Lack

of a

dequ

ate

num

ber o

f per

sonn

el th

at h

ave

nece

ssar

y qu

alifi

catio

ns to

per

form

the

hum

an

reso

urce

s com

pete

ncy

anal

ysis.

Lack

of s

uffic

ient

per

sonn

el e

xper

ienc

ed o

n hu

man

re

sour

ces m

anag

emen

t with

the

nece

ssar

y qu

alifi

catio

ns to

per

form

the

hum

an re

sour

ces

com

pete

ncy

anal

ysis

Trai

ning

ade

quat

e nu

mbe

r of p

erso

nnel

on

hum

an

reso

urce

s man

agem

ent a

nd co

mpe

tenc

y an

alys

is

88


Dete

rmin

ing

a su

itabl

e m

etho

d an

d ev

alua

tion

tool

fo

r the

mea

sure

men

t of t

he e

ffect

iven

ess o

f tr

aini

ng

Failu

re to

ass

ess t

he tr

aini

ngs i

n a

man

ner t

hat

enab

les e

valu

atin

g w

heth

er th

e tr

aini

ngs a

re

qual

ified

to e

nsur

e th

e in

tend

ed a

im

Deve

lopi

ng fo

rms t

o m

easu

re a

nd e

valu

ate

the

effe

ctiv

enes

s of t

rain

ings

Curr

ent s

tate

is u

nkno

wn

in re

spec

t to

the

rate

of

empl

oyee

s tha

t mee

t tas

k re

quire

men

ts

Failu

re to

mak

e hu

man

reso

urce

s effe

ctiv

enes

s an

alys

is an

d to

kno

w th

e ex

tent

to w

hich

the

wor

king

per

sonn

el fu

lfils

thei

r tas

k re

quire

men

ts

Com

plet

ing

hum

an re

sour

ces e

ffect

iven

ess a

naly

sis

Obje

ctiv

e 2.

2: E

mpl

oyee

satis

fact

ion

will

be

incr

ease

d

Risk

Expl

anat

ion

Cont

rol A

ctiv

ities

Low

par

ticip

atio

n ra

te in

em

ploy

ee sa

tisfa

ctio

n su

rvey

Low

par

ticip

atio

n in

the

surv

ey, w

hich

was

pr

epar

ed fo

r the

pur

pose

of m

easu

ring

and

eval

uatin

g em

ploy

ee sa

tisfa

ctio

n, a

nd th

eref

ore,

fa

ilure

to m

ake

an a

ccur

ate

eval

uatio

n

Taki

ng n

eces

sary

mea

sure

s to

incr

ease

the

part

icipa

tion

to su

rvey

and

del

iver

ing

surv

eys t

o th

e em

ploy

ees v

ia d

iffer

ent w

ays t

o en

sure

hig

h pa

rtici

patio

n ra

te.

Ensu

ring

com

plia

nce

with

rota

tion

prin

ciple

s pos

es

a ris

k of

loss

of w

orkf

orce

for s

ome

units

Impo

rtan

ce o

f spe

cializ

atio

n fo

r cer

tain

uni

ts a

nd

the

qual

ified

wor

k fo

rce

loss

due

to ro

tatio

n of

pe

rson

nel w

ho a

re w

orki

ng in

thes

e un

its.

Dete

rmin

ing

the

task

s whe

re th

e ro

tatio

n cr

eate

s ris

ks a

nd d

eter

min

ing

diffe

rent

rota

tion

met

hods

fo

r the

se ta

sks

89


Obje

ctiv

e 2.

3: T

he o

rgan

izatio

nal s

truc

ture

of t

he T

CA w

ill b

e st

reng

then

ed

Risk

Expl

anat

ion

Cont

rol A

ctiv

ities

Failu

re to

find

an

appr

opria

te st

akeh

olde

r to

cond

uct c

orpo

rate

arc

hite

ctur

al w

orks

Desp

ite th

e ne

ed to

find

a co

nsul

tant

who

has

the

nece

ssar

y qu

alifi

catio

ns fo

r cor

pora

te a

rchi

tect

ural

w

orks

, fai

lure

to fi

nd a

stak

ehol

der w

ho h

as th

ese

qual

ifica

tions

.

Com

plet

ion

of fe

asib

ility

stud

ies b

efor

e st

artin

g th

e co

rpor

ate

arch

itect

ural

pro

ject

and

iden

tifyi

ng th

e pr

ojec

t pha

ses c

lear

ly, i

nclu

ding

the

sele

ctio

n of

ap

prop

riate

stak

ehol

ders

.

Failu

re to

ens

ure

the

effe

ctiv

e us

e of

inte

grat

ed

info

rmat

ion

syst

em b

y em

ploy

ees

Desp

ite th

e in

tegr

ated

info

rmat

ion

syst

em is

in

stal

led

and

put i

nto

use,

failu

re to

ens

ure

effe

ctiv

e us

e of

this

prog

ram

by

all e

mpl

oyee

s

Taki

ng p

reca

utio

ns to

ens

ure

the

effe

ctiv

e us

e of

in

tegr

ated

info

rmat

ion

syst

em b

y al

l em

ploy

ees,

prov

idin

g ne

cess

ary

trai

ning

s and

pro

mot

ing

the

prog

ram

suffi

cient

ly

90


5- MONITORING AND EVALUATIONThe follow-up and evaluation process ensures corporate learning, and accordingly,

continuous improvement of activities. The intended and achieved results of the strategic plan are

compared by using information obtained from follow-up and evaluation activities. Follow up and

evaluation of the strategic plan is indispensable both for the successful implementation of the plan

and for the establishment of principle of accountability.

Strategic Plan (5-Year)

Performance Program (Annual Implementation)

Responsible Unit (Quarterly Realizations)

Strategic Plan Follow-Up Report

Strategic Plan Evaluation Report

The Board of Auditing, Planning and Coordination

SDU Consolidation

Accountability Report

91


5- MONITORING AND EVALUATIONThe follow-up and evaluation process ensures corporate learning, and accordingly,

continuous improvement of activities. The intended and achieved results of the strategic plan are

compared by using information obtained from follow-up and evaluation activities. Follow up and

evaluation of the strategic plan is indispensable both for the successful implementation of the plan

and for the establishment of principle of accountability.

Strategic Plan (5-Year)

Performance Program(Annual Implementation)

Responsible Unit(Quarterly Realizations)

Strategic Plan Follow-UpReport

Strategic Plan EvaluationReport

The Board of Auditing, Planning and Coordination

SDU Consolidation

Accountability Report

Follow-up, is a process through which the quantitative and qualitative data continuously and

systematically are collected and analyzed in order to follow the progress in terms of aims and

objectives.

Strategy Development Unit (SDU) takes the results of realization of the aims and objectives

through performance indicators from the responsible units on a quarterly basis. The “Strategic Plan

Follow-Up Report” is prepared by consolidating data after two periods of follow up and it is

submitted to the Auditing, Planning and Coordination Board for assessment in July.

The evaluation is a detailed review to determine the extent to which the activities that related

to aims, objectives and performance indicators in the strategic plan contributed to the achievement

of the aims and objectives and to the decision-making process.

The “Strategic Plan Evaluation Report” is prepared by the SDU at the end of the year by

consolidating the results of the Strategic Plan Follow-Up Report and the quarterly follow-up reports

of responsible units and it is submitted to the Auditing, Planning and Coordination Board for

assessment in February.

The Institution Accountability Report, which explains the realization status of conducted

activities in terms of performance indicators and the reasons for deviations, contains general and

financial information about our entity, is prepared by the SDU and it is submitted to the approval of

the Auditing, Planning and Coordination Board.

After approval of the Board of Auditing, Planning and Coordination, which is composed of

the President, Deputy Presidents and Heads of Departments of the TCA, the Institution

Accountability Report is made public in accordance with the principles of transparency, fiscal

transparency and accountability.