Comparative study of Duties and Authorities of Supreme Audit Court and General Inspection Organization
- سال انتشار: 1395
- محل انتشار: مجله بین المللی مطالعات پیشرفته در علوم انسانی و اجتماعی، دوره: 5، شماره: 1
- کد COI اختصاصی: JR_UPAEI-5-1_010
- زبان مقاله: انگلیسی
- تعداد مشاهده: 64
نویسندگان
M.A Student in public law, Science and Research Branch, Islamic Azad University, Sistan and Baluchestan, Zahedan, Iran
Assistant professor of Sistan and Baluchestan, University,
Associated professor of Science and Research Branch, Islamic Azad University, Sistan and Baluchestan, Zahedan, Iran
چکیده
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. ۵۴, ۵۵ & ۱۷۴ 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.کلیدواژه ها
Supervision, Inspection, Auditing, Supreme Audit Court, General Inspectionاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.