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The Supreme Audit Court of Iran


Legal framework under which the SAI functions viz Constitution, Act of the Parliament, Presidential Order etc: (Please quote article/order number etc). The Iranian SAI, functions based on the Article 54 and 55 of the Constitution
Authority by whom the Head of SAI is appointed
Head of the Iranian SAI is appointed through the nomination of the Commission on Plan and Budget and Auditing of Parliament, and the approval of the MPs
Authority by whom the Head of SAI can be removed:
Head of the SAI can be removed from his post through the nomination of the Commission on Plan and Budget and Auditing of Parliament, and the approval of the MPs.
Manner in which the Head of SAI can be removed:
He is respectfully removed and usually is appointed as the advisor to the new President. He can continue his work as an advisor if he prefers
Term (tenure) of office of the Head of SAI: Around four years.
Status (position) of the Head of SAI:
Head of the SAI is considered as equal in status to the Minister.
Terms and conditions of appointment of the Head of SAI: There are no specific conditions.
Privileges of the Head of SAI:
Head of the SAI is considered equal in status to the Minister.
Mandate of the SAI: Supreme Audit Court Act.
Forum to which audit reports of the SAI are submitted: The audit reports are submitted to the Parliament.
Main functions, duties and powers of the SAI:
Based on the Supreme Audit Court Act, duties and responsibilities of the Iranian SAI are as follows:

Article 2: Examining and auditing all the revenue and expenditure accounts and other receipts and payments, as well as financial statements of organizations from the viewpoint that they comply with financial rules and regulations and other relative laws and indispensable criteria.

Note – Organizations include all ministries, organizations, institutions, government companies, and other organizations that benefit from the State budget in any possible way and in general, any executive organization to which, according to Articles 44 and 45 of the constitution, public ownership is applied to. Organizations that public regulations are applied to must also be audited based on this article.

Article 3- Examining the occurrence of financial operations in organizations to ensure that expected revenues have been obtained and these revenues have been deposited to the related accounts timely and properly and to ensure that expenditures and other receipts and payments are correct.

Article 4 - Examining the accounts of properties and assets of the organizations.

Article 5 – Examining and ensuring that appropriate financial methods and directions have been established and that these methods and directions are applied effectively in order to achieve the auditees’ objectives.

Article 6- Commenting on the necessity of the existence of the internal controlling organization or the insufficiency of the existing organization in the auditees. This opinion is expressed according to audit reports and examinations done in order to safeguard the Treasury.

Article 7 - Examining the deficit accounts of assets and financial violations and any kind of discrepancies in accounts that the related government officers have committed in implementing the rules and regulations in the manner determined by this law.
Number of staff employed by the SAI: 1294