The roles and contributions of the parliamentarian model and the judicial model of sais in the national budget process: Comparison of the financial and non-financial effects of the national audit office and the Turkish Court of Accounts on the budget

Supreme Audit Institutions are considered an integral part of the institutional structure in democratic countries and are included in the constitutions of most countries. When we look at the historical development of the Supreme Audit system, it is seen that the duties and structures of Supreme Audit Institutions have differently developed according to the political systems, culture, legal tradition and regional relations of the countries. Supreme Audit Institutions shaped within the framework of legal understanding in countries; It is organized in two types as Office Type and Board Type. Nowadays, Supreme Audit Institutions determine whether public resources are used in accordance with the law and to what extent, efficiently and economically, and they take place as an indispensable actor in fulfilling the requirements of democracy by reporting the audit results to the legislature and announcing them to the public. However, the contribution of the audit function performed by Supreme Audit Institutions to public administration remains rather intangible. With the scientific studies carried out on this subject, different criteria have been determined by which the added value of external audit can be measured. Among these criteria; financial contributions to the budget, relations with the parliament and use of media can be shown. In our study, the roles of the National Audit Office (NAO), which is organized as an office type, and the Turkish Court of Accounts, which is organized as a board type, are evaluated in the national budget processes and their financial and non-financial effects on the economy and budget are analyzed comparatively in the context of the above-mentioned criteria. Key Words: Supreme Audit, National Audit Office, Court of Account, Office Type, Board Type, Public Value