193x Filetype PPTX File size 0.53 MB Source: www.sayistay.gov.tr
Learning Objective • To understand the framework of enterprice risk management and internal control practices in Turkey • To understand briefly how enterprice risk management and Internal Control is applied in the Turkish Court of Accouts(TCA), and what duties the TCA has in this field in its audits. Content • Introduction • The Strategic Management Model in Turkish Public Administration • Enterprice Risk Management in Turkey • Internal Control in Turkey • Roles and Responsibilities in Strategic Planning, Enterprise Risk Management and Internal Control • Enterprice Risk Management and Internal Control Practices in the TCA 3 Introduction • It is considered the constitution of public financial Public management in Turkey. • All elements of strategic management (Strategic plan, Financial Performance program and Budget, Activity Report) can Managemen be found in this law. • With this Law; Revolutionary arrangements were t and made in public financial management with the Control Law introduction of concepts such as financial transparency, accountability, strategic planning, No. 5018 performance-based budgeting, annual reports, internal control and internal audit. 4 Introduction • It has been made obligatory for public administrations to determine their strategic goals and objectives and to conduct and evaluate the processes Public of monitoring their performance. • Both Law No. 5018 and secondary legislation clearly regulate Internal Financial Control. • Enterprice Risk Management practices can be found in the strategic Managemen management process with the implemetation of secondary legislation. • ERM and internal control can be considered as assisting tools in achieving t and the strategic goals and objectives determined by public administrations in line with their visions and missions in public management legislation. Control Law •Both frameworks facilitate and support thestrategic management process when implemented effectively. Their purpose is to help the enterprise No. 5018 achieve its objectives and to optimize the enterprise’s value 5 Strategic Management Model in Turkish Public Administration Strategıc Plan -Mission Enterprice -Vision Risk - Strategic Goals and Objectives Management -Performance Measures -Risks Performance Program and Budget -Priorities -Performance Objectives External Audit -Activities/Projects -Performance Measures -Resource Allocation -Risks Activity Report -Activity/Project Results -Performance Objectives and Their Realization -Deviations and Their Causes Internal Control -Recommendations and Measures 6
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