Message of Secretary General ECOSAI............................................................ i
Articles
Ÿ Creativity and Innovation in Performance Audit................................. 01
Ÿ Audit of Public Private Participatory Civil Works................................ 04
Ÿ A Case for Citizen Participate Audit..................................................... 11
Ÿ SAIs Important Role in Fighting Corruption...................................... 15
Ÿ Audit of Public Private Partnerships (PPPs) by the Turkish Court of
Accounts (TCA) in Turkey...................................................................... 20
Ÿ Open Data and SAIs..................................................................... 24
Ÿ Government Procurement Legislation and Audit Practice in Turkey... 30
Ÿ The Book “History of Middle East Accounting” was published by
Turkish Court of Accounts.............................................................37
News from Member SAIs
Ÿ SAI Afghanistan............................................................................ 45
Ÿ SAI Azerbaijan............................................................................... 46
Ÿ SAI Iran................................................................................. 47
Ÿ SAI Pakistan................................................................................... 51
Ÿ SAI Turkey..................................................................... 55
ECOSAI - 2019
CONTENTS