Public auditing practice in Iran: objectives and scopes

Abstract

PurposeThis paper aims to review the auditing procedures and structure in an emerging economy's public sector by explaining the recent changes and developments in the auditing process, its structure and the responsibilities of its underlying actors.Design/methodology/approachThis paper traces the development of Iran's public sector financial monitoring by examining the country's legal and governmental documents as well as the auditing standards and procedures.FindingsThe Supreme Audit Court of Iran (SACI) is the main actor in public auditing and uses various tools and involves several organizations to cover diverse scopes of public auditing; this paper also discusses the structure and the financial (in)dependence of the SACI.Originality/valueThis is the first piece of work that explains the public auditing procedures and structure in Iran's public sector by focusing on recent changes and developments in its objectives and scopes.