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BY-LAW ON THE SELECTION, TRAINING AND CERTIFICATION OF INTERNAL
AUDITOR CANDIDATES
SECTION ONE
Purpose, Basis and Definitions
Purpose
Article 1 –
The purpose of this By-law is to stipulate
the principles and procedures pertaining to the selection, training
and examinations of internal auditor candidates; duration and topics
of the training; the procedures to be carried out consequent to the
training and the internal auditor certificates to be awarded to
successful candidates.
Scope
Article 2 –
This By-law covers internal auditor candidates to
be assigned to public administrations within the scope of general
government, with the exclusion of regulatory and supervisory
agencies.
Basis
Article 3 – This
By-law has been prepared pursuant to Article 65 of Public Financial
Management and Control Law No 5018.
Definitions
Article 4 - The
following terms included in this By-law are defined as follows;
a)
Board: Internal Audit Coordination Board,
b)
Law: Public Financial Management and Control Law No 5018,
c)
Certificate: internal auditor certificate.
SECTION TWO
Selection of
Internal Auditor Candidates
Candidate selection exam
Article 5 –
The internal
auditor candidates to receive training shall be selected through an
elimination exam, which the Board shall provide or ensure that it is
provided by the Presidency of Student Selection and Placement
Center, Ministry of National Education Measurement and Assessment
Center or another appropriate institution.
The scores obtained in the
exam shall be valid until the results of the subsequent exam are
announced.
The civil servants to sit the
exam shall be granted leave of absence by their administrations.
Those who have been awarded
with one of the certificates of CIA (Certified Internal Auditor),
which is internationally accepted, CISA (Certified Information
System Auditor), CCSA (Certified Control Self Assessment) and CGAP
(Certified Government Auditing Professional) are exempt from
candidate selection exam and will be subject to internal auditor
trainings after sending necessary documents to the Board.
Conditions of application to candidate
selection exam
Article 6 –
Those who will participate in the exam shall bear the qualifications
stated in Article 48 of Civil Servants Law No 657 as well as the
qualifications stated below:
a) to have graduated from
higher education institutions providing at least four-year education
or from an equivalent education institution abroad whose equivalence
is accepted by Higher Education Board.
b) to have fulfilled the
following service period requirements:
1) to have worked minimum five
years as audit officer in public administrations, including the
period worked as assistant expert, on condition that s/he has passed
the competency exam held after entering profession through special
competitive exam.
2) to have worked minimum
eight years as expert, including the period worked as assistant
expert, on condition that s/he has passed the competency exam held
after entering profession through special competitive exam.
3) to have worked minimum
eight years as instructor with the title of PhD, including the
period worked as researcher.
4) to have worked minimum
eight years as directors or with higher titles.
c) to have scored minimum
fifty points in Public Personnel Foreign Language Test (KPDS) or
Inter-Universities Foreign Language Test (ÜDS) in one of the
languages of English, German or French two years prior to the
deadline for application to internal auditor candidate selection
exam.,
d) Not to be over the age of
forty-five as of the application deadline,
e)
Not to have received a negative assessment in the last three years
for which employment records are issued,
f)
Not to have received any disciplinary penalty other than admonition
and censure penalties,
g) To
be in a good state of health appropriate for working in any part of
the country,
h) To
hold a resume in accordance with the code of ethics specified by the
Board.
Announcement of candidate selection exam
Article 7 – The
Board shall commence the announcement of the date, place and
entry conditions of the exam; the number of internal auditor
candidates to be accepted to training; place of application and
documents required for application; the topics to be covered in the
exam and their influence in scores at least two months prior to the
date of exam in the website of the Board and the announcement shall
be issued in the Official Gazette once.
Candidate selection exam application
Article 8 –
Those wishing to enter the candidate selection exam shall complete
the following documents;
a) Photocopy of identity card,
b) Photocopy of undergraduate or higher diploma,
graduation certificate or equivalence document,
c) Two passport-size photographs,
d) Photocopy of score result document of Public
Personnel Foreign Language Test or Inter-Universities Foreign
Language Test,
e) Service document which will be obtained from
the public administration where they work,
and apply to the Board either in person or by
mail until the announced date. The delays in the postal service
shall be disregarded. The Board may regulate the application
conditions on the electronic medium. The candidates who have passed
the exam shall submit for enrollment to training the originals or
endorsed copies of the documents required for application.
Candidate selection exam entry card
Article 9 – The
unit carrying out the examination posts the exam entry card
including a photo to candidates who have submitted their application
to the Board and met exam entry conditions. A list containing the
names of candidates who are eligible to sit the exam is also
announced on the website of the Board.
Candidate selection exam and topics
Article 10 –
Internal auditor candidate selection exam shall be held in Ankara
and at the date specified by the Board. According to the volume of
applications, The Board may decide that other examination centers
shall be established.
Internal auditor candidate selection exam shall
cover the following topics:
a)
General skills and knowledge.
b)
General economics, business administration and public
finance.
c)
Basic knowledge of Law and administrative law.
d)
General accounting.
Assessment of candidate selection exam results
Article 11 –
Candidates at a number to be determined by the Board among examinees
who scored 70 or over of 100 points in the internal auditor
candidate selection exam according to their order of success shall
be taken to the training program in groups. Among the candidates who
scored over 70, the Board may specify reserve candidates at the
ratio of 10 percent of the number of internal auditor candidates who
have been admitted to the program.
SECTION THREE
Training of Internal Auditor Candidates
Place of Training
Article 12 –
The place of training
determined by the Board shall be notified to the candidates at least
one month prior to the commencement of the training program and
announced on the website of the Board.
Topics to be covered through training
Article 13 – In
accordance with the curriculum and program specified by the Board,
internal auditor candidates shall be provided training by the
Ministry of Finance also covering the following topics:
a) Internal
auditing standards and risk management
1- Internal auditing standards and professional
code of ethics
2- Risk models on internal control, audit and
management
3- Risk assessment methods
4- Financial management and control
5- Statistical methods
b) Audit methods and
practices
1- Audit types and techniques
2- Performance measurement
3- Computer assisted audit techniques
4- Audit report writing formats and reporting
c) Accounting
1- General accounting
2- Public accounting
3- Analyses of financial statements
4- Computerized accounting practices
d) Legislation
1- Budget
2- Public properties, procurement and spending
legislations
3- Public personnel legislation
4- Administrative law
5- Procedural law
6- European Union financial legislation
Period of training
Article 14 –
The period
of training shall be determined by the Board not to be less than
three months. The internal auditor candidates admitted to training
shall be regarded as on leave from their administrations.
Certificate exam
Article 15 –
Following the completion of the training, the
internal auditor candidates shall be subject to a certificate exam
at the place and date specified by the Board. Certificate exam shall
be concluded within 30 days following the completion of training.
Those who did not attend to the training program for more than five
days without an excuse shall not be accepted to certificate exam.
Examination Commission
Article 16 –
The examination commission,
consisting of five permanent members one of which shall be the
chairman and two substitute members, shall be determined by the
Board. The members of the commission shall be among academicians
specializing in the specified training topics, head of departments
or higher ranked officials in the public sector and internal
auditors or those who have previously assumed these titles.
Certificate exam topics and examination
procedure
Article 17 - The
Board shall establish a commission for the preparation of exam
question with the participation of trainers, academicians related to
the topic and experts specializing in audit; and this commission
prepares a question database including an answer key.
Exam commission shall select the exam questions
from the question database according to the procedure to be set
forth by the Board. The exam shall be performed as an essay-type or
multiple-choice exam including the exam topics stated in Article 13
under four headings.
Evaluation of exam results
Article 18 –
Using the pre-determined answer key, the exam
commission scores the exam papers over a hundred points. In order to
be successful in the exam, a candidate has to score at least sixty
points in each exam and the mean average of four exams has to be
seventy or over.
Announcement of exam results and objection
Article 19 –
The exam results
shall be assessed latest within 15 workdays and the scores of all
candidates shall be announced at the website of the Board.
An objection may be
raised to exam results within five workdays following the
announcement. These objections shall be evaluated and concluded by
the Board latest within 15 workdays and notified to the candidate.
The candidates who failed the exam
Article 20 –
Without being subject to training, the candidates who failed the
exam may join the following two exams on condition that they
maintain the eligibility requirements to be an internal auditor,
excluding the age requirement.
SECTION FOUR
Activities to be performed after the completion
of training
Certification
Article 21 – The
Board shall give the successful examinees a certificate which shall
also indicate the score obtained in the exam.
This certificate shall be graded according to the
provisions of the Regulations which will be issued by the Council of
Ministers upon being prepared by the Internal Audit Coordination
Board and being proposed by the Ministry of Finance, in every three
years following the date of appointment to an internal auditor
position.
SECTION FIVE
(Diverse and Final Articles)
Provisional Article 1 -
Those who are
appointed to the public administrations as internal auditors as
prescribed by the Provisional Article 5 of the Law shall be given
internal auditor certificates to be graded every three years,
starting from their appointment date.
Provisional Article 2 –
Those who are
appointed as internal auditors as prescribed by Provisional Article
5 of the Law without receiving certificate training and examination
shall be given a three-month training by the Ministry of Finance
covering the training topics included in the internal audit
certificate program for the implementation of internal audit system.
Enforcement
Article 22 –
This By-law shall enter into force on the date of its publication.
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