Context
Under Article 79 of Turkey's public receivables collection law, garnishment notices issued on behalf of tax offices are served on banks electronically, and banks must respond electronically. It is a high-volume process with low tolerance for error. Handled manually, two risks arise: missing the statutory deadline and placing a block on the wrong account. Both are direct compliance risks.
Approach
- Receipt, matching and response to electronically served garnishment notices were automated end to end.
- Conformity of notice and response content to the format prescribed in legislation was placed under systemic control.
- The scope of garnished movable assets, rights and receivables was defined within the process.
- Compliance with the statutory response period moved from individual follow-up to system monitoring.
Outcome
- Statutory deadline compliance stopped depending on individuals and was secured systemically.
- The manual workload of a high-volume process was largely eliminated.
- The risk of an incorrect block arising from mismatching fell.
- Reflecting legislative changes into the process became possible from a single point.
This case study describes the project through its scope and approach. Client name, commercial figures and performance metrics are withheld under confidentiality obligations.
What This Project Left Behind
Compliance risk usually arises not from bad intent but from volume. Where an obligation repeated hundreds of times a day is handled manually, error is not a possibility but a matter of time. This is why, in internal audit, high-volume processes with low error tolerance are selected as priority audit areas.
- Internal Audit — Independent assessment of whether internal processes comply with regulation and meet their objectives.