Türkiye
OECD member since 1960
This set of indicators covers regulations and practice on public sector internal control, internal audit and risk management. Data is currently available for 2023 for OECD members, and data for non-OECD members will be released in 2025.
| ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | EST | FIN | FRA | GRC | IDN | IRL | JPN | KOR | LVA | LTU | LUX | MEX | NLD | NOR | PER | POL | PRT | SVK | SVN | ESP | SWE | TUR | UKR | USA | ARG | AUS | AUT | BRA | CAN | CHL | CRI | CZE | DNK | EST | FIN | FRA | GRC | IDN | IRL | JPN | KOR | LVA | LTU | LUX | MEX | NLD | NOR | PER | POL | PRT | SVK | SVN | ESP | SWE | TUR | UKR | USA | OECD_AVG | OECD_AVG | APAC_AVG | APAC_AVG | APAC_AVG | EU27_AVG | EU27_AVG | Eurasia_AVG | Eurasia_AVG | LAC_AVG | LAC_AVG | BEST | BEST | BEST | BEST | ALL_AVG | ALL_AVG | ALL_AVG | ALL_AVG | OECD_ACC_AVG | OECD_ACC_AVG | OECD_ACC_AVG | OECD_PARTNER_AVG | OECD_PARTNER_AVG |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 100 | 90 | 90 | 100 | 100 | 90 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 90 | 70 | 40 | 90 | 100 | 70 | 100 | 60 | 50 | 100 | 90 | 90 | 100 | 100 | 90 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 80.7 | 80.7 | 60 | 100 | 70 | 81.7 | 81.7 | 70 | 70 | 81.7 | 81.7 | 100 | 70 | 100 | 100 | 80 | 70 | 100 | 80.3 | 73.3 | 100 | 80 | 70 | 70 |
List of indicators for Effectiveness of internal control and risk management
Click on an indicator to see the criteria that are used to calculate it.
Top performing and underperforming criteria in Türkiye
This table shows the criteria within this dataset where the selected country performs the most above and below average. OECD countries are compared to the OECD average and partner countries are compared to the partner country average. Only criteria fulfilled by less than 40% of countries are shown as leading, and only criteria fulfilled by more than 40% of countries are shown as lagging.
Regulations for implementing internal control are applicable to all central government institutions, including social security funds. | 63% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
Standards of conduct and ethical behaviour are published and applicable for ministers. | 63% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
The risk management framework explicitly delegates responsibility for conducting risk assessments to management, not internal auditors. | 61% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
At least 85% of public officials performing internal audit functions have obtained a national or international certificate for IA. | 8% of OECD countries fulfill | 3% of OECD partner and accession countries fulfill | Leading | |
More than 50% of public bodies covered by IC provided a self-assessment report regarding the maturity of their IC systems during the latest full calendar year. | 18% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
The regulatory framework requires the Internal Audit Units (IAUs) to develop an internal audit activity manual based on a standard methodology approved by the CHU or a central IA function | 21% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Leading |
A risk management framework exists. | 63% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | ||
Public integrity risks are explicitly addressed in the risk management framework. | 55% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Lagging | |
The risk management framework explicitly delegates responsibility for conducting risk assessments to management, not internal auditors. | 61% of OECD countries fulfill | 13% of OECD partner and accession countries fulfill | Lagging | |
Entity-wide risk registers or fraud risk profiles must be prepared in each public body. | 47% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
Processes and procedures are established for addressing the risks and actions that management must take, including reporting procedures or addressing weaknesses in the internal control system. | 50% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill |
