Iran

No.2, East Brazil St. Vanak Square Tehran, 1435763871, Islamic Republic of Iran

Tel: +9821-8888-9942

Fax: +9821-8888-9941

President  of Supreme Audit Court

Fax: +98 21 88 88 99 41

+9881401322

Cell phone: +989102471850 / +989183776030

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.