A study on performance of Iranian supreme audit court.


Mahdi Salehi* and Vahab Rostami

Supreme audit court plays very important role in states offices and governmental agencies. The results of this study shows weakness as well as strength of Iranian supreme audit court. The results show that clerks of this institutions practice according to the rules and regulations, however, the weakness of such institution are as follows: weak auditors’ motivation at the time of practicing job, lack of supervision by managers.

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