Comparative study of Duties and Authorities of Supreme Audit Court and General Inspection Organization

The Supreme Audit Court and the General Inspection Organization, as the supervision arms of the judicial power and the Legislative Power, play a main and remarkable role in the overall process of the State financial and official control system. The legal and statutory fundamentals of these two supervision organizations, regarding the importance considered for them by the legislator of the Constitutional Law, are based on principles Nos. ۵۴, ۵۵ & ۱۷۴ of the Constitutional Law. The objective of this research is to study the duties and authorities of the Supreme Audit Court and Chief Inspectorate Organization comparatively in order to understand the common, remarkable and especial goals and tasks of these two supervision institutes and to establish coordination in the process of supervising the performance and function of the executive organizations of the state. The method of research is descriptive-analytic. The information required for carrying out this research has been gathered by the librarian method, reading books and using electronic resources. The findings Indicate that, since the laws and regulations on which both organizations act, has designed according to the fact of not interfering the roles of the three powers (executive, judicial, legislative), these two organizations have no parallel tasks and complete each other.

Keywords:

Supervision , Inspection , Auditing , Supreme Audit Court , General Inspection