Alp Buluç


SMMM, CIA (Certified Internal Auditor), CRMA (Certification in Risk Management Assurance), CCSA



Alp Buluc who is Partner at Teolupus Internal Audit and Risk Management Consultancy has graduated from Istanbul University Business Administration Faculty. After completing M.Sc. In Economics at Bosphorus University, he is a Ph.D. dissertation phase at Yeditepe University Institute of Social Sciences Organizational Behavior Department.

He has 30 years of external audit, internal audit, and accounting and finance management experience. He has CPA, CIA (Certified Internal Auditor), CRMA (Certification in Risk Management Assurance), and CCSA (Certification in Control Self-Assessment) certificates.

Mr. Buluc is an instructor at TURMOB and ISMMMO on IFRS, external audit, and institutionalization and has lectured internal audit at Maltepe University and Istanbul Aydin University.

He has served at Ethics Board between 2012-2016 and at the Academic Relations Committee between 2008-2016 at TIDE (The Institute of Internal Auditing – Turkey) He was a member of the Professional Issues Committee of the IIA (The Institute of Internal Auditors) between July 2015 and July 2016 that its headquarters is in Florida/USA.

He was a member of the Guidance Development Committee of the IIA between 2016-2020. Currently, he is a Global Guidance Contributor at IIA. He is ACCA instructor since November 2017. Mr.

Buluc is among the co-authors of books “49 Human 49 Theory in Management Science” published in 2011 and “29 Human and 29 Concept in Marketing Science” published in 2013.

He is Project Lead of the Practice Guide titled “Coordination and Reliance: Developing an Assurance Map which was published in February 2018 by the Institute of Internal Auditors.

He is among Contributors of the Guidance Development Team of the Practice Guide titled “Developing a Risk-based Internal Audit Plan which was published in May 2020 by the Institute of Internal Auditors.

He is a court expert and sworn English interpreter.

Mehmet Kamil Tarhan   

Internal Audit and Risk Management Services Leader 

SMMM, Independent Auditor,  Capital Markets Activities Licence Level 3, Corporate Governance Rating Licence, Credit Rating Licence, Derivative Instruments Licence


Mehmet Kamil Tarhan who is Audit Team Leader at Teolupus Internal Audit and Risk Management Consulting has graduated from Istanbul University Faculty of Economics and Institute of Business Administration Economics.

He has worked at Akbank T.A.S. as an auditor between 1977 and 1987 He has worked at the establishment phase of the Fund Management Department. He has been appointed as the first Fund Management Department Manager.

After working at this department until 1995, she has quitted Akbank. While at Akbank, he has founded the “Money Managers Association” with some colleagues.

He has worked at the Banks Association of Turkey as a consultant, at Esbank as General Secretary, and at EGS Bank as General Secretary after ıt has been transferred to the Savings Deposit Insurance Fund.

After the Savings Deposit Insurance Fund has seized for collection of public receivables of Toprak Group of companies, he has worked there as a member of the “Audit Board” and “Board of Directors” between 2002 and 2007.

He has been a member of the “Audit Board” at Nergis Group of companies between 2008 and 2013. Additionally, he has worked as a corporate consultant and auditor in some commercial, tourism, and industrial companies.

He is a member of TURMOB (Association of Turkey Chamber of Certified Public Accountants and Sworn Public Accountants) and is a CPA and independent auditor.

Additionally, he has the following licenses that are awarded by the Capital Market Board of Turkey:

  • Capital Markets Activities Licence Level 3
  • Corporate Governance Rating Licence
  • Credit Rating Licence
  • Derivative Instruments Licence


Y. Fikret Kalfaoğlu

Management Consulting Services Leader

Y. Fikret Kalfaoglu has graduated from Mimar Sinan University Architecture Faculty Industrial Products Design Department in 1986 and Istanbul University Business Economics Institute Masters Program in 1991.

After international marketing-oriented service at Northern Telecom for 10 years, he has been at the management of Deutsche Messe AG that has realized five successful organizations starting with the know-how of the CeBIT IT Fair.

After the experience of being in the team of Northern Telecom Netas winning the EFQM European Quality Prize and Kalder Quality Grand Prize, He has joined the Total Quality Management National Quality Movement.

He has done marketing activities for the global market including Europe, Middle Asia, and Middle East countries, and participated in project management and innovation projects.

He has prepared and directed 4 projects for Investment Agencies and NUTS II regions while he was EU and Corporate Relations Coordinator at Turkey Informatics Association‘s.

He is one of the founders and 2nd Chairman of the Board of Directors in the GAP Entrepreneurship Research and Development Business and Investor Professionals Association. He is involved in various entrepreneurship, design, and technology projects. He is a court expert in design and branding.  

Among his expertise areas are EU and Investments Agency Project preparation, EU integration, EFQM, Turquality, strategic brand management, governance and innovation, institutionalization, business- environment analysis, store and channel performance analysis, coaching, sales, and customer relationship management, production and quality management, informatics and e-commerce.

Mr. Kalfaoglu knows English and Russian.


M. Gürşan Gürel

Human Resources Services Leader

Gürşan Gürel has studied management & organization at Sheffield University. He has started his professional career in 1979 as a training engineer by Rheinbraun Consulting GmbH, whose responsibility was to manage open-pit mining operations at Afsin – Elbistan Integrated power plant, one of most biggest Project for the Turkish State under the World Bank.

Between 1981-1985 he has worked as personnel chief, responsible for the management of 10,300 employees for Enka Construction, Libya Ras Lanuf New Town Project for 354 m US$ contract value till contract completion.

He performed at Rothmans International BV. Darlington, UK, and its Turkey operations as Personnel Manager between 1985-1987. In this assignment, he has gained experience & knowledge with skills for start-up operations in the most difficult geographic part of Turkey.

During 1987-1990 he has worked as Personnel Manager with Türk Philips Lighting & its two production facilities. When he received an offer from Societe Ciment Française by 1990, as one of the biggest privatization projects for Turkey, he joined the multinational change management team.

He has been responsible for the human part of the Project for 6 cement plants, 2500+ employees at 6 different locations in the Country as human resources director. His experience & knowledge carry him to The Coca-Cola Bottling Operations, where they were re-shaping their operations in Turkey by 1993.

He served as human resources director till he moved to one another start-up operation for Metro AG subsidiary real.- GmbH in 1997 as deputy general manager, responsible for the part of the human resources of the operation.

After start-up facilitation became mature he moved to the retail market for change and re-shaping Project at Dogus Group. He worked as human resources vice president with Tansas Retail Group between 1999-2001.

In this Project, he has performed to expand organization from 4000+ people to 8.500, POS volume 96K to 212K square meters, and responsible to manage 33m US$ human resources budget.

With this Project, Gürşan has decided to move to the consultancy industry. He joined MCT as of January 2001, Management Center Turkiye, one of a subsidiary of AMA (American Management Association) as a projects consultant & trainer.

In that opportunity, he stepped into the consulting industry. He participated & lead several learning programs & change management projects until 2003 such as Management Qualities Development Programs, Developing Coaching Skills, Change Management, Performance Management, Human Resources Management, Advance Selling Skills for sales teams, Strategical Planning & management for management teams till 2003 where he found his own consulting company recently.

Since 2003 he is performing as interim human resources executive, Change project leader, Management Excellence coach, and trainer.

He has lead several change & start-up projects in Azarbaijan, Uzbekistan, Iran, GCC & Arabian Peninsula beside Turkey, mainly for The Coca-Cola Company & other Fortune 100 enterprises.

Competency Areas

  • Company Culture Development
  • Development of Corporate Excellence
  • Change Management projects
  • Team Building & Management
  • Communication in the Enterprises as a Key Performance Development
  • Leadership & Management Development
  • Strategical Thinking & Management
  • Performance Development
  • Human Resources functional start-up projects as Project leader
  • Soft Skills Development programs as a trainer.


Süleyman Baş

CIA (Certified Internal Auditor)

Management Consultant, Internal Audit and Risk Management

He has a B.A. (1994) degree in Economics (Lang. Of Instruction: English) from Istanbul University. He has begun his internal audit career in banking at TEB (Türk Ekonomi Bankası) as an assistant internal auditor in 1996. He has continued his career at multi-sectoral conglomerates as Transtürk Holding, Zorlu Holding, and at Öztiryakiler A.Ş. which operates in the industrial kitchen sector as Head of Internal Audit.

Throughout Zorlu Holding career for nine years, he had the opportunity to perform risk based-value adding internal audit activities in different sectors of the group such as; consumer electronics, household appliances, textile, energy, retail, tourism, defense industry, and information technology services, all focusing on the processes ranging from procurement, purchasing, logistics and warehousing and administrational ones as accounting, finance, human resources and further to marketing and sales functions.

Additionally, as a consultant, he had the chance to carry out internal audit activities in the retail business and exceptionally in a stately owned bank: İlbank.

He has professionally reviewed and proofed the translation for the Gleim set of books into Turkish which is a source for CIA (Certified Internal Auditor) exam preparation on behalf of the IIA Turkey. He has CIA designation since 2001. He gave preparatory courses on CIA Exam on behalf of TIDE in 2004-2005.

He is fluent in English and Serbian.



Cantekin Ertekin

Management Consultant, IT Strategy and Governance

Cantekin Ertekin has graduated from Akdeniz University Business Administration Faculty. He has MSc. Of Innovation and Entrepreneurship Economy. He has worked as an auditor at KPMG, Koçtaş, and Hyundai. He has run various projects in information security. He currently works in the insurance sector as an IT governance. He has the ISO 27001 Lead Auditor Certificate.

He provides training about information security, data protection law, innovation, and agile transformation.

He speaks moderate-level English and Spanish.


İsmail Taşlıca

Management Consultant, Production

İsmail Taşlıca who is a management consultant specialized in production at Teolupus Internal Audit and Risk Management Consulting, graduated from Middle East Technical University, as a Metallurgical Engineer in 1983.

He started his career in Hisar Metal and Mining Company. After working for 2 years as a Shift Manager, he has started working as a Chief Engineer in Precious Metals Alloy Shop in Şişecam Cam Elyaf Company. In 2001, he became a Technical Manager and in 2011, he got retired.

After his retirement, he has started supporting the firms as a freelance technical consultant. Moreover, he shared his 27 years of experience with students at Marmara University as a lecturer.

Having worked for 7 years in Aktive Metallurgy, he has become a member of the Teolupus family.


Levent Urş

Management Consultant, Logistics and Inventory Management

Levent Urs, acting as a management consultant in logistics and inventory management at Teolupus Internal Audit and Risk Management Consulting, has graduated from Marmara University with a B.A. in Economics in 1990.

He also holds an MBA degree from Istanbul University. With increasing managerial responsibilities, Levent has worked in leading multinational FMCG companies like Mondelez International, Cadbury Turkey, Marsa KJS, Nestle, and LC Waikiki.

He has worked in managerial posts both in-country and EMEA region levels in sales and supply chain functions.

His supply chain experience ranges from logistics to foreign trade, planning, purchasing, and customer service management. In line with these expertise areas, he has also managed ERP and Transformation projects both at national and EMEA levels.

He currently gives consultancy on ERP Project Management Applications.


O. Yılmaz İnan

Management Consultant, Finance and Procurement

Yılmaz İnan has graduated from Istanbul Commercial Sciences Academy (Marmara University). He currently studies in the Sociology Department at Istanbul University.


He has worked as an auditor, founder manager at the corporate banking department, loan department manager, and central branch manager at Dışbank.

He has also worked as a general manager and board member at a foreign trade company.



Ayhan Çevik

Management Consultant, Finance and Accounting

Ayhan Çevik graduated from Istanbul Commercial Sciences Academy. He is a management consultant in finance and accounting at Teaolupus Internal Audit and Risk Management Consulting.

He has experience in banking, finance, accounting, and hotel industries. He has worked at Akbank as an auditor, branch manager/Istanbul regional manager, and assistant general manager at Vakifbank.

He has also worked at Taksim hotel management as a general manager.

He has a Certified Public Accountant and Independent Auditor certificate. He is a member of the Internal Audit Committee at the Istanbul Chamber of Certified Public Accountants and knows English.




Ümit Köksal

Financial Management Consultant, Corporate Finance Strategy and Managerial Accounting

Ümit Köksal works as a Management Consultant at Teolupus Internal Audit and Risk Management Consulting. He completed his Bachelor’s degree in Business Administration at Marmara University and then obtained a Master’s degree in Accounting and Finance at Marmara University, which affords him advanced knowledge and expertise in the areas of corporate finance, regulatory compliance, and accounting principles.
He is a seasoned professional. He began his career as a financial accounting supervisor at Fresenius Medical Care Turkey in 2004. After that, he led a financial accounting and reporting team at Pratt &Whitney (Turkish Engine Center), and more recently, he played strategic managerial roles at Sanovel Pharmaceuticals Inc. and Evyap Holding Inc., where he was responsible for conducting financial performance analysis, developing strategic financial models for new investments with high ROI, managing ERP based financial transition projects, and overseeing accounting and valuation policy settlements, and preparing financial forecasting estimates.