Audit of parliament in the budgeting process in Turkey: Acomparative analysis with selected some states

Nowadays, budgetary policies in developed and developing countries are very important to tackle economic problems, to provide structural transformations and the efficient use of resources. Hence, the budgeting process must be well understood to be effective the results obtained from the budget policies. Furthermore, things to be done must be done within the framework of the principles of transparency and accountability. When considered in this context, a country's budgeting process is very important in order to use effectively and efficiently its resources. There are two important factors in the budgeting process which are the parliament and the executive body. While the executive body in the stages of preparation and implementation of budget is active, the parliament in the stages of approval and supervision of budget is active. In this study, budgeting process of our country and some selected countries are examined. Moreover, the control of parliament, one of the actors in the budgeting process, roles and responsibilities are examined. Key Words: Parliament, Budget, Supervision