General Information

 

The Internal Audit  Coordination Board, affiliated with the Ministry of Finance, has established under Article 66 of Public Financial Management and Control Law No 5018 entered into force on December 24, 2003 issued by  25326 Official Gazette.

The Internal Audit Coordination Board was agreed upon by the Council of Ministers and established on March 1, 2004, numbered 2004/7449. The Internal Audit Coordination Board  consists of seven members. One of these members is proposed by the Prime Minister, one by the Minister in charge of the Undersecretariat of State Planning Organization, one by the Minister in charge of the Undersecretariat of Treasury, one by the Minister of Interior and three, including the chairman, by the Minister of Finance, and appointed by the Council of Ministers. The members shall be appointed for a period of five years. Ministry of Finance provides  duties of the Secretariat of the Board.

Internal Audit Coordination Board performs following duties in order to monitor the internal audit systems of the public administrations and to serve as an independent and impartial body:

 

1. To determine internal audit and reporting standards, and to prepare and develop audit guidelines.
2. To develop risk evaluation methods in line with international practices and audit standards.
3. To ensure cooperation with the audit units of public administrations.
4. To make proposals in order to take necessary measures for eliminating frauds or irregularities.
5. To make proposals to the public administrations for specific audits out of the program, which will be carried out by the internal auditors in risky areas.
6. To arrange the training programs of internal auditors.
7. To contribute to the settlement of conflicts in cases of divergence of opinions between the internal auditors and the heads of public administrations.
8. To evaluate the internal audit reports of the administrations and to consolidate their results in an annual report to be submitted to the Minister of Finance, and publicize it.
9. To determine, according to the volume of the transactions and personnel number, whether internal auditors shall be appointed for administrations and district and village municipalities.
10. To determine other procedures on the appointment of internal auditors.
11. To determine ethical rules to be followed by the internal auditors.
12. To prepare quality assurance and development program and to evaluate the chief audit executive offices within this scope