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A Model for Legal Bases of Independent Audit and Oversight in Public Sector of Iran
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Jafar Babajani *   |
| Allameh Tabataba'i University |
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Abstract: (641 Views) |
In all countries, exercising internal control and oversight of the public financial resources is undertaken by the ministry of finance as a representative of executive branch; however, it is the duty of supreme audit court as a representative of legislative branch. Decrees regarding independent audit and oversight are normally enacted as a part of public finance law. In Iran, since 1289(Iranian calendar), four public finance laws have been enacted consecutively and in the legislation of each of them, the former law formed the basis and the redundant articles were deleted and the new necessary ones were added.
Although the public finance law 1361 (Iranian calendar) along with its further amendments has outstanding capabilities in comparison to the prior ones, it still has some deficiencies.
In this paper and for the first time, the key decrees of independent audit and control system are extracted from the public finance laws of selected 45 countries from all five continents and are compared to key decrees of Iran’s public finance law and its amendments. Then, the results of this comparative research in the form questionnaire including aspects, criteria and sub-criteria of an independent audit and oversight system were distributed among controllers, senior auditors and senior managers of supreme audit court. From the distributed questionnaires, a total of 69 questionnaires were collected and analyzed using Fuzzy Delphi method. The results show that the supreme audit court’s experts concur with the proposed model of independent audit and oversight system. |
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| Keywords: Oversight and independent audit, Supreme audit court, Current public finance law, Key decrees, Proposed model |
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Full-Text [PDF 804 kb]
(95 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/08/1 | Accepted: 2020/08/4 | Published: 2020/08/31
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