Welcome to the website of the Supreme Audit Court of Islamic Republic of Iran (SAC), the Supreme national institution which operates under the direct supervision of Parliament but acts independently in carrying out its roles and responsibilities. It is the duty of SAC to give independent assurance to the Parliament and the citizens about how public budget has been spent in a given financial year.
The mission of the Supreme Audit Court, as a monitoring body under the direct supervision of the Parliament, is to safeguard public treasury and public properties, development of good governance in public sector through the following means:
- auditing the national budget and performing other responsibilities stipulated in SAC Act
- increasing transparency and establishing financial discipline in the auditee;
- improving the performance of government;
- ensuring the accountability of the executive organizations;
- applying professional code of ethics;
- Applying modern technologies and recruiting efficient human resources;
The Supreme Audit Court will endeavor to exert efficient and effective monitoring on public treasury through authoritative, dynamic, knowledge based, and professional auditing.
SAC possesses a long history of auditing and accountability for the Parliament. The auditing experience and background goes back to the year 1906. During the last 110 years it has endeavored to realize one main objective namely guaranteeing the accountability of the different public organizations/institutions and corporations which utilize public budget.
Articles 54 and 55 of the Constitution of the Islamic Republic of Iran define the objectives and responsibilities of the SAC and reveal the significance of the SAC in establishing proper financial management in the country. In addition to this, the Supreme Audit Court Act specifies the roles and responsibilities of the SAC.
SAC has got a jurisdictional model of auditing having a court in its system to prosecute and punish those who have violated laws and regulations. The punishments stipulated in the Act of the SAC are administrative in nature starting from written reprimand in the personnel file of the culprit to permanent dismissal from the civil service. In addition to this, according the court petitions, the losses made to public property must be compensated and the misused money must be returned to general treasury.
The SAC is composed of the President, Vice-Presidents, Public Prosecutor members of the Judiciary Boards, Directors General, Principal Auditors and enough numbers of auditors and technical experts.
The SAC has established bilateral and multilateral cooperation with other SAIs and with the regional and international audit organizations namely INTOSAI, ASOSAI and ECOSAI. Each year, SAC receives foreign delegations mostly from other supreme audit institutions, parliaments and known international organizations such as IMF , Word Bank etc.
We have signed memorandum of understanding with a couple of SAIs including:
Azerbaijan, China, France, India, Indonesia, Kuwait, Malaysia, Russian Federation, Tajikistan, Pakistan and Turkey
The SAC also responds to a number of queries and surveys from other SAIs (Supreme Audit Institutions) and international organizations that are always replied to in writing.
Objectives of the SAC in the field of international relations are:
To share ideas, experience and expertise on public auditing with other SAIs;
To get familiarized with auditing approaches and best practices developed by INTOSAI and other SAIs;
To customize the international standards of supreme audit institutions (ISSAIs) in order to improve audit work and audit results
To build capacity among auditors and experts and educate them on the public audit topics through participation in international training course/workshops, seminars and conferences
To initiate and to participate in coordinated and joint audit projects;
Membership in INTOSAI:
The Supreme Audit Court of I.R. Iran has been a member of International Organization of Supreme Audit Institutions (INTOSAI) since 1964. INTOSAI, being a global organization for promoting public audit in the world has about 192 members and has a general secretariat that is hosted by the SAI Austria. INTOSAI's main objective is to create forum for its members for the exchange of knowledge and experience, as well as draw upon each other's conclusions and insights. INTOSAI has seven regional working groups. The Iranian SAI belongs to the Asian regional organization of ASOSAI.
SAI Iran is a member of the following INTOSAI's working groups & committees:
INTOSAI Working Group on IT Audit (WGIT)
INTOSAI Working Group on Environmental Auditing (WGEA)
INTOSAI Performance Audit Sub-Committee (PAS)
INTOSAI Capacity Building Committee (CBC)
INTOSAI Working Group on the Fight against Corruption and Money Laundering (WGFACML)
Membership in ASOSAI:
The Supreme Audit Court of Iran joined the Asian Organization of Supreme Audit Institutions (ASOSAI) in 1979. The ASOSAI aims at promoting understanding and cooperation among member institutions through exchange of ideas. Currently ASOSAI has got 44 members.
The SAC is a member of ASOSAI Working Group on Environmental auditing. The SAC has actively cooperated with the 9th, 10th and 11th ASOSAI Research Projects. Currently the 11th ASOSI Research Project is being run by the ASOSAI Secretariat. The theme of the 11th ARP is "Methods for Developing Risk-Based Audit Plans".
The SAC hosted successfully the last meeting of the 10th ASOSAI Research Project on the topic of " Audit to Detect Fraud and Corruption: Evaluation of Fight against Corruption and Money Laundering" from 16-18 December 2014 in Tehran.
Membership in ECOSAI:
The Supreme Audit Court of Iran is a founding member of the ECOSAI (Economic Cooperation Organization Supreme Audit Institutions). ECOSAI is a regional forum of the Supreme Audit Institutions of the South and Central Asian regions. Founded in 1994, the ECOSAI aims at promoting the state auditing profession in member countries through exchange of ideas, experiences and by holding seminars, conferences, workshops and training courses.
ECOSAI comprises of SAIs Afghanistan, Azerbaijan, Iran, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkey, Turkmenistan and Uzbekistan.
The SAC has chaired ECOSAI for three terms namely from 1997- 2003 for two consecutive terms and from 2010 to 2013 for another term. It has also hosted numerous governing Board Meetings and Assembly Meetings of ECOSAI in Tehran. The SAC has also hosted many training courses on different topics of public audit for the auditors of the ECOSAI member SAIs.
Mr. Morteza Asadi, Deputy Director General , Public Relations & Int'l Affairs Director of Department of International Relations
Tel: +9821-8888-99-42 Fax: +9821-8888-99-41, Cell Phone: +98-919-210-46-91, Email: email@example.com
Mr. Ehsan Haji Bagheri, International Relations Expert
Tel: +9821-81401316 Fax: +9821-8888-99-41, Cell Phone: +98-912-716-1006, Email: firstname.lastname@example.org
The Supreme Audit Court is open daily from 8am - 4pm Saturday to Wednesday. We are closed on Thursdays, Fridays and official holidays.