Comparative study of Duties and Authorities of Supreme Audit Court and General Inspection Organization
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2016, Vol 5, Issue 0
Abstract
The Supreme Audit Court and the General Inspection Organization, as the supervision arms of the judicial power and the Legislative Power, play a main and remarkable role in the overall process of the State financial and official control system. The legal and statutory fundamentals of these two supervision organizations, regarding the importance considered for them by the legislator of the Constitutional Law, are based on principles Nos. 54, 55 & 174 of the Constitutional Law. The objective of this research is to study the duties and authorities of the Supreme Audit Court and Chief Inspectorate Organization comparatively in order to understand the common, remarkable and especial goals and tasks of these two supervision institutes and to establish coordination in the process of supervising the performance and function of the executive organizations of the state. The method of research is descriptive-analytic. The information required for carrying out this research has been gathered by the librarian method, reading books and using electronic resources. The findings Indicate that, since the laws and regulations on which both organizations act, has designed according to the fact of not interfering the roles of the three powers (executive, judicial, legislative), these two organizations have no parallel tasks and complete each other.
Authors and Affiliations
Mohammad Reza Shahabi, Amir Hamzeh salarzaiy, Ali Alboyeh
The Impact of Organizational Factors of Customer Relationship Management (CRM) on CRM Adoption in Tax Affairs Organization of Tehran
The objective of the current study is the statement of the impact of organizational factors of customer relationship management (education-employee involvement-satisfaction) on CRM adoption in tax affairs organization. T...
A Study of the Effects of Packaging on the Increase of Sale of Foods Industry in Chocolate
Present study in terms of purpose is functional and in terms of method is descriptive - survey research. That study on 5 factors affecting in packaging such as graphic design of packaging, size of packaging, product info...
A Comparative Study of Accounting Conservatism in Private and Public Companies with Governmental and non-Governmental Ownership
This study examines the impact of accounting conservatism as one of the qualitative characteristics of accounting information on the performance of companies listed on the Stock Exchange of Tehran. For this purpose, a to...
A survey on Effectiveness of Mothers’ Group Counseling by Means of Ellis’s Rational Emotive Behavior Therapy (REBT) in Reducing Test Anxiety in their children
This paper aims to investigate the Effectiveness of mothers’ Group Counseling by means of Ellis’s rational emotive behavior therapy (REBT) in Reducing test anxiety in their children (girls) at Second Grade Secondary Scho...
Relationship of Knowledge Management and Intellectual Capital Components (Case Study: faculty members of Urmia University)
This study investigated the relationship between the components of intellectual capital and knowledge conversion process at the University of Urmia. The study was a descriptive correlation, 74 faculty members of the univ...