Transcript TURKISH COURT OF ACCOUNTS

0 Stand-alone anti-corruption strategy (Q1)
0 Covers 2010-2014
0 Official decision of the Council of Ministers
0 Published in the Official Gazette
0 Its content is as follows (Q2):
0 Objectives and priority areas
0 Public participation/education
0 Monitoring and assessment mechanism and criteria
0 Prepared with an action plan composed of followings (Q3&Q4):
0 Specific measures for each objective
0 Specific institutions responsible for the implementation of each
measure
0 Time-frame for implementation of the plan
0 Institution(s) responsible for co-ordination, implementation and
reporting on the action plan
0 No institution called as Anti-Corruption Agency but (Q7)
0 Coordination authority: Prime Ministry Inspection Board
0 Authorities with anti-corruption mission: The Financial Crimes
Investigation Board, Council of Ethics, Ombudsman, Public
Procurement authority
0 The TCA is not mentioned (???)
0 A hotline, website form and e-mail address for whistle-
blowers (Q10)
0 Main functions of the ACA(Q8):
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Collect, centralize and exploit the denunciations
Conduct investigations
Raise public awareness about the fight against
corruption
Identify the causes of corruption and to propose to the
competent authorities of measures to help eliminate it
Draw a risk map of corruption in the country
Research and analysis on corruption
Research and analysis on conflict of interest in the
public management
0 A «Special law on Anti-Corruption» and the Criminal Law
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criminalize corrupted activities (Q11)
Law on Declaration of Assets by public officials(Q16)
Code of Ethics of public officials(Q15)
Accounting and auditing standards for both public and private
sectors (Q17)
«Public Procurement Law and Public Financial Management and
Control Law plays a vital role as well»
As for financing of political parties(Q14):
0 Inappropriate answer
0 Art. 69 of the Constitution; The Law on the Political Parties
(art. 74&75); Bylaws of the Constitutional Court.
0 Detective actions >Preventive policies and measures >
Punitive measure (Q13)
0 Acc. to the answers, Turkey needs to enact new legislation
to better fight with influence peddling(Q12)
0 Public officials have legal obligation for public officials to
report corruption-related offence(Q18)
0 Implementation of the laws and regulations is considered as
«good» (Q19)
0 Signed the «United Nations Convention against Corruption» in
2003 and ratified by TGNA in 2006 (Q20)
0 Planned to review at year 4 (July 2013 – June 2014) (Q21)
0 Ratified the «Convention on Combating Bribery of Foreign
Public Officials in International Business Transactions» in
2000 (Q22)
0 A member of the «Group of States Against Corruption
(GRECO)» since 2004 (Q22)
0 International cooperations: Low level of success (Q23)
0 EFFORTS to fight with corruption in Turkey: Much higher than
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past years and better prevention of corruption (Q26 & Q29)
MEDIA: To some extent, media have helped public to recognise
the real situation of corruption, however, the provided
information sometimes inaccurate and un-objective(Q24)
CIVIL SOCIETY: Active but ineffective contribution (Q25)
EDUCATIONAL PROGRAMS: General public and public officials
(Q27)
ISSUES concerning anti-corruption efforts (Q28)
0 Corrupt people are not severely punished
0 Some superiors cover up for their subordinates
0 Lack of capacity and financial resources of anti-corruption agencies
0 Money laundering  a criminal offence (Q1&Q2)
0 Law on Prevention of Laundering Proceeds of Crime
0 Law on Prevention of Money Laundering
0 Turkish Criminal Law
0 Regulation on Measures Regarding Prevention of Laundering
Proceeds of Crime and Financing of Terrorism
0 Laws and regulations in force (Q3&Q4&Q21)
0 Comprehensive and well-implemented
0 The Financial Crimes Investigation Board (Q6&Q8)
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directly attached to Ministry of Finance
established with the enactment of the Law on Prevention of Money Laundering in 1996
enjoying functional independence
International cooperation
0 Good level of international cooperation and exchange of information (Q18)
0 Signed MOU with Foreign Intelligence Units (Q19)
0 The Board has following functions (Q9):
Developing policies and improving legislation
Data collecting, analyzing, evaluation
Supervision
Coordination
Investigations of the cases
Raising awareness in the public
Carry out researches, conducting sector-based studies etc.
Carrying out examinations on the cases
Requesting any kind of information and documents from public institutions and organizations,
natural and legal persons, and unincorporated organizations.
0 Exchange information and documents with counterparts in foreign countries
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Effectiveness of the measures in AML (Q10):
Preventive policies and measures (regulations, internal
control systems, international cooperation for deterrence,
raising awareness ) > Detective actions (prosecutions,
investigations, audits etc.) > Punitive measure
(Implementing criminal and disciplinary sanctions etc.)
Denunciation letters (Q11): Citizens denounce suspected
cases of money laundering via website of the AML Board or
via letter
0 obliged to comply with FATF recommendations (Q17)
0 required to have «Know Your Customer (KYC)»
procedures (Q13)
0 As for the due diligence procedures(Q15):
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Implementing systems for the identification of its customer
Collecting information and assessing its customer’s AML policies and
practices.
Screening its customer’s information against sanction lists issued by the
government or international bodies
Financial institutions have the following legal obligations
to comply with concerning anti-money laundering
law(Q14)
0 Internal controls and procedures to comply with regulatory framework
concerning AML
0 Thorough client identification
0 Having an anti-money laundering officer
0 Client due diligence procedures
0 Risk focused assessment of customer base and their transactions
0 Creating and regularly updating a list of red flags concerning AML
0 Prohibition of anonymous accounts
0 Employee training programs regarding AML
0 Independent audit/compliance function
0 Identification and reporting of suspicious activities to the appropriate
authorities
0 Monitoring program for suspicious or unusual activities
0 Policy prohibiting accounts/relationships with shell banks
0 Policy of protecting employees who report any suspicious transactions
Most common types of suspicious transaction reports
(STR) from financial institutions (Q16):
Unusual account activities
Unusually large cash transactions
Inconsistency with the financial profile of the customer or
account
4. Suspicious behaviours
5. Inconsistency between the declaration of the customer and
documents
6. Cutting large amount of transaction into pieces
7. Clear evidence of illegal activities linked with a transfer
8. Refusals to show identification
9. Financial transactions involving the countries considered in
the “high risk” category
10. Financial transactions involving the person(s) considered in
the “high risk” category
11. Avoiding reporting obligations
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0 the role of citizen participation in fighting money
laundering(Q20):
0 Promoting public sector transparency and accountability and citizen
participation X
0 Complaint system/ Whistle Blower, and Denunciation √
0 Trainings (Q23)
0 Public officials
0 Financial institutions
Compulsory training programmes according to the Law
0 SAINT stands for Self-Assessment INTegrity.
0 A tool developed by the Netherlands Court of Audit in cooperation with the
Ministry of the Interior and the Bureau Integrity of the city of Amsterdam.
0 to assess their vulnerability and resilience to integrity violations and to
improve integrity management.
0 IntoSAINT  customised version to meet the specific needs of SAIs
0 IntoSAINT is available for members of the INTOSAI.
0 Lack of integrity in an SAI:
0 Conflicts of interests
0 Disclosure of confidential information
0 Discrimination / intimidation
0 Conflicting values (Public duty <> individual duty)
0 ……..
0 place in an structured two-day workshop
0 moderated by a trained facilitator
0 cross section of employees / utilising knowledge and
experience of employees
0 targeted at corruption prevention and leads to
management recommendations to support the
integrity of the organisation.
0 IntoSAINT is mentioned in ISSAI 5700  Draft Guideline
for the audit of corruption prevention in Government
Agencies, prepared by the INTOSAI “Working Group on
Fight against Corruption and Money Laundering”.
0 The IntoSAINT-tool is part of the new AFROSAI-E Guideline
on the Prevention and Detection of Fraud and Corruption.
0 From 27-31 May 2013 the Turkish Court of Accounts
hosted the first IntoSAINT moderator training for the
Eurosai region.
0 Korea, Vietnam, Pakistan and Indonesia in Asosai region
0 The State Audit Office of Vietnam will organize an
IntoSAINT moderator training in 2013 for the Asian region.
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