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 | 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 | 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 | EU27_AVG | EU27_AVG | Eurasia_AVG | Eurasia_AVG | LAC_AVG | LAC_AVG | BEST | BEST | BEST | ALL_AVG | ALL_AVG | ALL_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 | 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 | 90 | 30 | 80 | 70 | 100 | 40 | 100 | 100 | 100 | 40 | 80 | 80 | 80 | 100 | 100 | 100 | 40 | 70 | 100 | 80.7 | 80.7 | 60 | 60 | 81.7 | 81.7 | 70 | 70 | 81.7 | 81.7 | 100 | 70 | 100 | 80 | 70 | 79.7 | 73.3 | 73.3 | 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 | 9% 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 | 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 | 9% 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 | 0% 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 | 3% of OECD partner and accession countries fulfill | Leading | |
The CHU or the central IA function co-ordinates training and certification of internal auditors. | 21% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading |
The regulatory framework specifies the operational arrangements for IA. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Lagging | |
The regulatory framework allows IA arrangements to differ depending on the type and size of the institution. | 42% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Lagging | |
Standards directly aimed at the conduct and ethical behaviour of internal auditors are published. | 47% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework stipulates that the head of the IA function has direct and unrestricted access to political staff and senior managers of all public sector bodies. | 47% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
The regulatory framework stipulates the independence of the IA function in determining the scope of internal auditing, performing work, and communicating results. | 61% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | ||
The regulatory framework prohibits or establishes cooling-off periods for internal audit staff to audit operations for which they have previously been responsible to avoid any perceived conflict of interest. | 42% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | ||
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 | |
The regulatory framework requires external quality assessments of IA activity to be performed no less than once in 5 years by an independent party. | 34% of OECD countries fulfill | 6% of OECD partner and accession countries fulfill | Leading | |
The regulatory framework stipulates that the head of IAU must provide annual activity reports to the CHU or the central IA function. | 39% of OECD countries fulfill | 9% of OECD partner and accession countries fulfill | Leading |