Behzad Ghorbany Darabad


Due to the increasing demands made by citizens on the right to know the facts on one hand and the growing need of statesmen and elected political officials to gain citizens' trust and opinions, governments have been accountable for the use of public finances. In each government, the monitoring of revenue and expenditure is considered an absolute principle and the basis and monitoring systems are foreseen in the legal systems of different countries. In the legal system of Iran Supreme Audit Court  in Iran's Legal System, under the principles of Articles 54 and 55 of the Constitution, under the supervision of the Islamic Consultative Assembly Establishment and audit of all accounts of ministries, institutions, state-owned enterprises and other devices that use some amount of funds from the entire country, and report on the budget interchange of each year, including the expert opinions of the Court to the Islamic Consultative Assembly Surrenders Supreme Audit Court  for the purpose of carrying out its mission is to disclose, prosecute and prosecute, issue a judgment and enforce it and, in this respect, has a unique organization, including the prosecuting authority (the prosecutor's office) and the court of reference (advisory boards and appeal courts ). The existence of a quasi-judicial jurisdiction of the Court and the existence of review bodies along with the technical and audit sectors will result in closer communication and control over financial performance and the effectiveness of financial discipline and the prevention of diversion into legal standards. At the same time, this structure also has challenges that can be attributed to the multiple scrutinizes of the independent review of the Supreme Audit Court in other jurisdictional and regulatory systems, the issuance of sentences in parallel with other competent authorities, and the challenge with the validity of the closed case. To resolve these challenges, and to resolve the ambiguity of the process, it is necessary to amend the law of the Supreme Audit Court   this article will be reviewed by the Supreme Audit Court in the legal system of Iran.


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