As it is known Republic of Turkey is being governed by a Presidential democratic system. Within this structure, inspections related to employers and taxpayers are being governed by different bodies such as Social Security Institution, Ministry of Treasury and Finance, General Directorate of Customs etc. However, within the structure State Inspection Council is being in the top position in terms of hierarchy and usage of power.
State Inspection Council (Turkish: Devlet Denetleme Kurulu) was founded based on the 1982 constitution as a central assisting body. The main function of the council is to audit governance in terms of compliance with legal regulations, in coordination with high efficiency. The council is under direct authority of the President of the Republic of Turkey.
The council handles inspections based on request of the President, it is an authority on all public bodies including professional institutions, employees and the employers’ associations, and non-profit chambers. This excludes the Turkish Army and juridical bodies.
With the Presidential Decree published in the Official Gazette dated 20.08.2021 the State Inspection Council has been given the authority to conduct audits in “professional organizations in the nature of public institution, professional organizations of employers and employees at all levels, associations that benefit the public, foundations, cooperatives, unions and all kinds of partnerships and affiliates of these institutions and organizations.”
In this regard, State Inspection Council constitutes the highest level of audit and inspection the hierarchy of the Republic of Turkey.
