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...
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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 car
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