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:: Volume 25, Issue 99 (6-2025) ::
audit knowledge 2025, 25(99): 453-472 Back to browse issues page
A New Approach to Expanding International Relations of the Supreme Audit Court of the Islamic Republic of Iran Towards Promoting Audit Diplomacy
Amir Abbas Ghasempoue * , Hossein Dadkhah
University lecturer and researcher in the field of public diplomacy and international organizations, corresponding author, Tarjoman_2020@yahoo.com
Abstract:   (141 Views)
This article examines the new approach of the international relations of the Supreme Audit Court of the Islamic Republic of Iran in the current term of office. Equipped with nearly 120 years of  history and accumulated experience in the field of public auditing as an independent supervisory body, SAC Iran has made continuous effort in the realm of international relations to take steps towards improving auditing standards through the exchange of specialized delegations, holding training courses and workshops, winning key positions in international organizations, sharing experiences and cooperating in international auditing projects. However, some challenges such as failing to make use of the most of public diplomacy opportunities in the past as well as differences in specialized perspectives and approaches, and the legislative mandates and jurisdiction with other Supreme Audit Institutions are faced in this direction. This article offers suggestions for addressing challenges to strengthen international relations and develop human resources and technical capacities in the current period.


 
Keywords: Supreme Audit Court, International Relations, Auditing Diplomacy, Transparency and Fiscal Discipline, INTOSAI.
Full-Text [PDF 684 kb]   (51 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2026/02/10 | Accepted: 2025/06/28 | Published: 2025/06/28
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Ghasempoue A A, Dadkhah H. A New Approach to Expanding International Relations of the Supreme Audit Court of the Islamic Republic of Iran Towards Promoting Audit Diplomacy. audit knowledge 2025; 25 (99) :453-472
URL: http://danesh.dmk.ir/article-1-3438-en.html


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Volume 25, Issue 99 (6-2025) Back to browse issues page
دانش حسابرسی Audit  Science
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