56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

The auditing of acquisitions, revenue and expenditure of political parties by the Constitutional Court in terms of conformity to law as well as the methods of audit and sanctions to be applied in case of inconformity to law shall be indicated in law. The Constitutional Court shall be assisted by the Court of Accounts in performing its task of auditing. The judgments rendered by the Constitutional Court because of the auditing shall be final.
Source: Article 69(3), 1982 Constitution of Republic of Turkey (amended 2017)..

74. Amended by Article 10 of Law 4445, dated 12 August 1999)
The Constitutional Court shall conduct the financial audits of political parties. The Constitutional Court shall audit whether the procurement of assets and the revenues and expenditures of political parties are in accordance with the Law. [...]
Source: Article 74, Law on Political Parties, 1983 (amended 2018)
Source: Article 6, The Establishment of the Constitutional Court and Its Trial Procedures, 2011 (amended 2018)

(6) [...] The Supreme Board of Elections will examine the election accounts within one month and determine if irregularities exist irregularities and the prescribed limits have been exceeded. [...]
(7) The results of the examination conducted by the Supreme Election Board are final and shall be announced within one month following the completion of the election.
Source: Article 14(6 and 7), Law on Presidential Election, 2012.

Constitutional Court