About Institutions

Turkish Court of Accounts (T.C. SAYISTAY)

Turkish Court of Accounts (TCA)

Turkish Court of Accounts (TCA) was set up by an imperial edict of His Majesty Sultan Aziz I on 29 May 1862 and took its place as a Supreme Audit Institution in the first Ottoman Constitution of 1876. During the Republican period its status was reconfirmed in the 1924, 1961 and 1982 Constitutions, the last of which is in force today. The TCA will celebrate its 150th anniversary next year.

The TCA was set up on the basis of the model in use in continental Europe, and France in particular. It has judicial power and functions through chambers. Its traditional structure has recently been affected by reforms to the system of public financial management and control in Turkey.

Functions of the TCA

TCA’s Audit Function
The TCA carries out regularity (financial and compliance) and performance audits. Financial audits consist of an evaluation and an opinion on the accuracy of public administrative bodies' financial reports and statements, and whether or not those bodies' financial decisions and transactions and any programs and activities are compliant with the law. The auditors also evaluate the auditees' financial management and internal control systems.

Compliance audits take the form of an examination whether auditees' revenue, expenditure, assets and other accounts and transactions comply with the law and other legal arrangements.

In performance audit, the auditors evaluate whether or not public resources have been used effectively, efficiently and economically. They also assess auditees' activities against the goals and indicators which the latter have set with regard to accountability.

TCA’s Judicial Function
In the exercise of its judicial function, the TCA decides whether or not the accounts and transactions of the competent departments are in accordance with the legal arrangements. At the end of the audit process, the auditors prepare an enquiry into any losses to the public purse. If the auditors are still dissatisfied with the counter-arguments of the competent officials, they prepare a judicial report, which will contain the auditees' arguments and the auditors' opinion. The chambers reach a final decision on any charges of public loss in the judicial report, though there are still legal remedies such as appeal, revision of trial and correction of decision. 

Audit scope

Under the Constitution and the new TCA Act, with its newly-expanded audit mandate the TCA is now authorized to audit all public administrative bodies within the scope of general government, social security institutions, local government (including local government companies), State economic enterprises, and the use of domestic and foreign resources and funds including European Union funds.


ASOSAI (Asian Organization of Supreme Audit Institutions) is one of the Regional Groups of the International Organization of Supreme Audit Institutions (INTOSAI). Other Regional Groups are AFROSAI, ARABOSAI, CAROSAI, EUROSAI, OLACEFS and PASAI.

ASOSAI was established in 1979 with 11 members. The Membership of the ASOSAI consists of Charter Members, Members and Associate Members. Now membership has grown to 45 SAIs.

During the 9th INTOSAI Congress in Lima, Peru in October 1977, the establishment of ASOSAI was proposed by Mr. Tantuico, Chairman of the SAI of the Philippines. In September 1978, the Heads of nine Asian SAIs, who attended a seminar which DSE (Dentsche Stiftung fur Internationale Entwicklung, German Foundation for International Development) hosted in Berlin, West Germany, adopted and signed the Charter for ASOSAI.

In May 1979 the first Assembly and Governing Board meeting were held in New Delhi, India. At the Assembly, the Rules and Regulations of ASOSAI was approved.


EUROSAI (European Organisation of Supreme Audit Institutions) is one of the Regional Groups of the International Organisation of Supreme Audit Institutions (INTOSAI); this Organisation groups together the Supreme Audit Institution (SAIs) of 189 countries, full members, and four associate members, and it is listed as a support organisation of the United Nations. Other Regional Groups are OLACEFS, AFROSAI, ARABOSAI, ASOSAI, PASAI and CARSAI.

EUROSAI was established in 1990 with 30 members (the SAIs of 29 European States and the European Court of Auditors). Now membership stands at 50 SAIs (the SAIs of 49 European States and the European Court of Auditors).

Although EUROSAI is the junior of INTOSAI’s seven Regional Groups, the idea of a European organisation of SAIs dates back to the foundation of INTOSAI in 1953. The first positive steps towards the establishment of EUROSAI took place in 1974 during the VIII INTOSAI Congress in Madrid (1974). Between 1975 and 1989 the SAIs of Italy and Spain, through the medium of the Contact Committee of the Presidents of the SAIs of the European Economic Community, paved the way for EUROSAI by preparing the initial drafts of EUROSAI Statutes. In June 1989 the XIII INTOSAI Congress in Berlin, adopted the Berlin Declaration for a European Organisation of SAIs.

In November 1990 the Constitutive Conference and I Congress of EUROSAI were held in Madrid (Spain). During this Assembly the EUROSAI inaugural President and the initial Governing Board were elected, the Statutes were debated and approved, and the headquarters and permanent General Secretariat were established

The objectives of the Organisation, defined in article 1 of the Organisation's Statutes, are to promote professional co-operation among SAI members, to encourage the exchange of information and documentation, to advance the study of public sector audit, to stimulate the creating of University Professorships in this subject and to work towards the harmonisation of terminology in the field of public audit.