The relationship between parliaments and supreme audit institutions within the context of the parliamentary oversight function: A comparative analysis of the United Kingdom, France and Türkiye

Parliaments represents the will of people which are the basic elements of the democratic administration system. The rationale behind the existence of parliaments belongs to the power of purse. According to this principle, parliaments need to oversee whether the authority to spend the budget they allow to the executive body was used within the determined legal limits. In this context, the relations with the executive and its oversight by parliaments are also crucial for maintaining check and balance mechanism and sustaining the principle of separation of powers. Contemporary administrative principles such as accountability, fiscal transparency, governance, efficiency and strategic vision form the basis for ensuring the effectiveness of public financial management system and oversight function of parliaments. Parliaments perform its oversight function, which requires professionalism and expertise, through supreme audit institutions. Supreme audit institutions provide assurance and information by its reports about the use of public resources of the executive. Thus, parliaments and supreme audit institutions are the two most important components for holding executive to account and functioning of democracy. The main purpose of this study is to examine the relations between the parliament and supreme audit institutions in the context of the oversight function of the parliament considering the international developments comparatively. Moreover, within the scope of this study, it is aimed to evaluate the country cases in the UK and France which are accepted as model in this field of study, to make a comparative analysis to reveal the situation of Türkiye. Based on the findings obtained from this study, suggestions have been developed regarding the relations between the Grand National Assembly of Türkiye and the Turkish Court of Accounts and to increase the effectiveness of the public resources allocated to the executive body under the oversight function of the Grand National Assembly of Türkiye.