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Fikret Çöker, Vice Chair of the Court of Accounts, who prepared “the Audit Reports on Public Agencies”, has been dismissed from his post. Zekeriya Tüysüz has been appointed in his place.
On the official website of the Court of Accounts, it has been stated that the related change was made on November 2, 2018.
Zekeriya Tüysüz, who has been a member of the Court of Accounts since 2011, has been appointed as the new Vice Chair in charge of audit affairs. Like Fikret Çöker, he will also be responsible for auditing the public agencies within the scope of central administration budget as well as ministries, municipalities and state-owned companies.
Çöker also reported the irregularities detected during the audits in 2017. The reports have been published on the official website of the court.
How does Court of Accounts conduct audits?
The auditors of the Court of Accounts go to the institution to be audited and examine all financial records. Since detailed information regarding what needs to be done and how as well as the ways in which public loss could arise is indicated in the fiscal legislation, the auditors examine the financial statements and investigate whether the institution has exceeded its authority.
The Court of Accounts conduct two different audits, namely regularity audit and performance audit:
The regularity audit is conducted in three ways:
– Detecting whether the incomes, expenditures and goods of the public agencies as well as calculations and procedures about them comply with the legal regulations,
– Evaluating all financial reports, tables and all other related documents; and expressing opinion as to their reliability and accuracy,
– Evaluating financial management and internal control systems.
– Performance audit is conducted by measuring the operating results of the objectives and indicators specified within the scope of accountability. (HA/SD)