Learning Objective
                                                             •   To  understand  the  framework  of 
                                                                 enterprice     risk   management  and 
                                                                 internal control practices in Turkey
                                                             •   To understand briefly  how enterprice 
                                                                 risk management and Internal Control 
                                                                 is  applied  in  the  Turkish  Court  of 
                                                                 Accouts(TCA),  and  what  duties  the 
                                                                 TCA has in this field in its audits.
                                    Content
                 • Introduction
                 • The Strategic Management Model in Turkish 
                   Public Administration
                 • Enterprice Risk Management in Turkey
                 • Internal Control in Turkey
                 • Roles and Responsibilities in Strategic Planning, 
                   Enterprise Risk Management and Internal Control
                 • Enterprice Risk Management and Internal Control 
                   Practices in the TCA
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                                                       Introduction
                                   • It  is  considered  the  constitution  of  public  financial 
               Public                management in Turkey.
                                   • All elements of strategic management (Strategic plan, 
            Financial                Performance program and Budget, Activity Report) can 
         Managemen                   be found in this law.
                                   • With  this  Law;  Revolutionary  arrangements  were 
                t and                made  in  public  financial  management  with  the 
          Control Law                introduction     of    concepts     such    as    financial 
                                     transparency,     accountability,    strategic   planning, 
            No. 5018                 performance-based        budgeting,     annual    reports, 
                                     internal control and internal audit.
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                                     Introduction
                        • It has been made obligatory for public administrations to determine their 
                         strategic goals and objectives and to conduct and evaluate the processes 
          Public         of monitoring their performance.
                        • Both  Law  No.  5018  and  secondary  legislation  clearly  regulate  Internal 
        Financial        Control.
                        • Enterprice  Risk  Management  practices  can  be  found  in  the  strategic 
      Managemen          management process with the implemetation of secondary legislation.
                        • ERM and internal control can be considered as assisting tools in achieving 
           t and         the strategic goals and objectives determined by public administrations in 
                         line with their visions and missions in public management legislation.
       Control Law  •Both frameworks facilitate and support thestrategic management process 
                         when implemented effectively.  Their purpose is to help the enterprise 
        No. 5018         achieve its objectives and to optimize the enterprise’s value
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             Strategic Management Model in Turkish Public Administration
                                      Strategıc Plan 
                                       -Mission                      Enterprice 
                                       -Vision                        Risk 
                                  - Strategic Goals and Objectives   Management
                                    -Performance Measures
                                       -Risks
                                                         Performance Program and Budget
                                                              -Priorities
                                                           -Performance Objectives
              External Audit                                -Activities/Projects
                                                           -Performance  Measures
                                                            -Resource Allocation
                                                               -Risks
                                     Activity Report
                                    -Activity/Project Results
                               -Performance Objectives and Their Realization
                                   -Deviations and Their Causes       Internal 
                                                                      Control
                                  -Recommendations and Measures
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