Global Journal of Business Management

Global Journal of Business Management ISSN 6731-4538 Vol. 6 (2), pp. 001-011, February, 2012. © International Scholars Journals

Full Length Research Paper

A study on performance of Iranian supreme audit court

Mahdi Salehi¹* and Vahab Rostami²

¹Department of Accounting and Management, Ferdowsi University of Mashhad, Iran.

²Faculty Member of Payame Noor University, Zanjan Branch, Iran.

Accepted 5 July, 2011

Abstract

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.