The Institutions Responsible for Financial Audit of the Political Parties in Some Foreign Countries and An Evaluation For Turkey

There have been debates on which institution should be responsible for financial audit of the political parties. These debates have increased in "new constitution" making process. In our country, the financial audit of the political parties is under the authority of Turkish Constitutional Court. In literature, the mentioned authority of Constitutional Court over the political parties has been criticised for various reasons. The aim of this study is to reveal the reasons behind the critics and to explore the institutions in some foreign countries that are in charge of the financial audit of the political parties thereby making a comparative analysis for Turkey and presenting some proposals regarding whether or not the existing financial audit authority of constitutional court over political parties are to be transferred to another institution.