Audit
دیوان محاسبات کشور
دیوان محاسبات
59/100
Summary
The دیوان محاسبات کشور (Court of Audit / Divan-e Mohasebat) of Iran is the supreme audit institution established under Art. 55 of the Iranian Constitution and the Law of the Court of Audit (مصوب 1361, 1982 CE). The President of the Court is appointed by the Majlis (parliament) for a 3-year term. Iran is an INTOSAI/ASOSAI member.
Independence Scorecard
59/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 3 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Legislative review |
Statute
- Name
- قانون دیوان محاسبات کشور
- Citation
- مصوب 11/11/1361 مجلس شورای اسلامی (1361 AH Solar = 1982 CE; as amended)
- Full text
- Agency website →
Jurisdiction scope
Audit of all revenues and expenditures of ministries, government bodies, and state-owned enterprises in Iran; submits annual accounts to the Islamic Consultative Assembly (Majlis); conducts financial and compliance audit functions.