In Turkey the task of auditing public agencies and supervising their actions in accordance with performance management requirements is conducted by the Court of Accounts (Sayıştay) on behalf of The Grand National Assembly of Turkey (TBMM). However there is no audit mechanism for the efficiency of e-Government policies in Turkey. Yet sample audit work was conducted by the Court of Accounts with the “Information System Audit Guide” in 2013 to determine the control vulnerabilities of information systems and amend these deficiencies to provide support for the financial audit process.
In line with Public Finance Management and Control Law No. 5018, assistance is provided for internal audit units to be able to conduct effective information technologies audits with “Public IT Technologies Audit Guide” issued by Ministry of Finance Internal Audit Coordination Board in 2014. The guide provides an integrated perspective and management of everything that needs to be done from planning stage of an information technologies and audit to reporting the results.
There are assessments and suggestion reports that are generated at certain periods by Non-Governmental Organizations. However, there is no institutionalization and job description that is continuous in this aspect.
In line with the action of “E1.2.2-Ensuring Efficiency of Audit for e-Government Projects in Public Sector” included in the 2016-2019 National e-Government Strategy and Action Plan the existing monitoring and assessment capacity at national and institutional scale will be reinforced in accordance with the e-Government policy.