Turkish Court of Accounts - TurkishSAI

Supreme Audit Institution of Türkiye

Turkish Court of Accounts (TCA), which carries out audits on behalf of the Turkish Grand National Assembly, has, rooted in our millennia old state tradition as a supreme audit institution with judiciary powers. Turkish state structure came under the influence of Islamic states of the time after the Turks adopted Islam, and one specific source of this influence was Divan-ı İşraf (Court of Control), which audited the state income and expenditures in the Abbasid Empire. Court of Control served the same purpose in other Turkish states and in the Great Seljuk Empire, in particular. In the Ottoman period, the audit of state income and expenditures, though primarily income, was carried out by Başbaki Kulluğu (State Auditor) until 1839 and by several assemblies during the transitional period between 1839 and 1862. Finally, the Court of Accounts, the precursor of the modern TCA, was founded in 1862, and the audit and judiciary duties have been carried out successfully by first this institution and then the TCA for the last 156 years.

Turkish Court of Accounts is an active member of international and regional organisations such as International Organisation of Supreme Audit Institutions (INTOSAI), European Organisation of Supreme Audit Institutions (EUROSAI), Asian Organisation of Supreme Audit Institutions (ASOSAI), and Economic Cooperation Organisation Supreme Audit Institutions (ECOSAI); and also serves in various boards of these organisations. TCA has also been carrying out the duties of the President of ECOSAI Governing Board since 2013 and the President of EUROSAI since 2017.

Turkish Court of Accounts aims to provide the audit and judiciary services in the most efficient manner with the ultimate aim of contributing to the usage of the power of the purse.