Supreme Audit Court
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Welcome to the website of the Supreme Audit Court of Islamic Republic of Iran (SAC), the Supreme national institution that operates under the direct supervision of Parliament but acts independently in carrying out its roles and responsibilities. It is the duty of SAC to give independent assurance to the Parliament and the citizens about how public budget has been spent in a given financial year.

As a governing body, the Supreme Audit Court exerts its supervision on the performance of executive agencies (in the public sector) through undertaking audits, preparing annual audit reports and conducting prosecution and jurisdiction. It endeavors to safeguard Public Treasury (Baitulmal), prevent corruption, detect and disclose irregularities in a timely and online manner, secure the national trust and make proper, efficient and effective use of public facilities, properties and funds.
The Supreme Audit Court operationalizes its organizational excellence through professional human capitals as well as efficient methods and up-to-date technologies.


The Supreme Audit Court, as the most supreme financial supervisory institution in the public sector, is considered an authoritative, guiding and agile organization that undertakes governing roles in order to reinforce public trust, financial soundness and good governance in the country.

Long-term goals:
1) Promoting productivity, agility, value-creation and organizational excellence in the Supreme Audit Court
2) Enhancing capacity of trustworthy and professional human capitals who are predominant on modern information technologies
3) Upgrading the role of Supreme Audit Court in assisting the authorities of the country in making and taking decisions, especially in the field of Resistive Economy
4) Deepening the public trust in the Supreme Audit Court and enhancing its public acceptance
5) Making use of novel approaches of comprehensive audit, annual audit reporting and prosecution
6) Developing the requirements and mechanisms of transparency in performance and financial soundness of executive agencies
7) Consolidating relationships and playing an outstanding role at the regional and international levels
8) Boosting and strengthening the mechanisms of preventive, guiding and authoritative supervision.


SAC possesses a long history of auditing and accountability for the Parliament. The auditing experience and background goes back to the year 1906. During the last 110 years it has endeavored to realize one main objective namely guaranteeing the accountability of the different public organizations/institutions and corporations which utilize public budget.


Articles 54 and 55 of the Constitution of the Islamic Republic of Iran define the objectives and responsibilities of the SAC and reveal the significance of the SAC in establishing proper financial management in the country. In addition to this, the Supreme Audit Court Act specifies the roles and responsibilities of the SAC.

SAC has a jurisdictional model of auditing having a court in its system to prosecute and punish those who have violated laws and regulations. The punishments stipulated in the Act of the SAC are administrative in nature starting from written reprimand in the personnel file of the culprit to permanent dismissal from the civil service. In addition to this, according the court petitions, the losses made to public property must be compensated and the misused money must be returned to general treasury. The SAC is composed of the President, Vice-Presidents, Public Prosecutor members of the Judiciary Boards, Directors General, Principal Auditors and enough numbers of auditors and technical experts.

The SAC has established bilateral and multilateral cooperation with other SAIs and with the regional and international audit organizations namely INTOSAI, ASOSAI and ECOSAI. Each year, SAC receives foreign delegations mostly from other supreme audit institutions, parliaments and known international organizations such as IMF, Word Bank etc. We have signed memorandum of understanding with a couple of SAIs including: Azerbaijan, China, France, India, Indonesia, Kuwait, Malaysia, Russian Federation, Tajikistan, Pakistan and Turkey.
The SAC also responds to a number of queries and surveys from other SAIs (Supreme Audit Institutions) and international organizations in writing.
Objectives of the SAC in the field of international relations are:
To share ideas, experience and expertise on public auditing with other SAIs;
To get familiarized with auditing approaches and best practices developed by INTOSAI and other SAIs;
To customize the international standards of supreme audit institutions (ISSAIs) in order to improve audit work and audit results;
To build capacity among auditors and experts and educate them on the public audit topics through participation in international training course/workshops, seminars and conferences;
To initiate and to participate in coordinated and joint audit projects.

Membership in INTOSAI:
The Supreme Audit Court of I.R. Iran has been a member of International Organization of Supreme Audit Institutions (INTOSAI) since 1964. INTOSAI, being a global organization for promoting public audit in the world has about 192 members and has a general secretariat that is hosted by the SAI Austria. INTOSAI's main objective is to create forum for its members for the exchange of knowledge and experience, as well as draw upon each other's conclusions and insights. INTOSAI has seven regional working groups. The Iranian SAI belongs to the Asian regional organization of ASOSAI.
SAI Iran is a member of the following INTOSAI's working groups & committees:
INTOSAI Working Group on IT Audit (WGIT) INTOSAI Working Group on Environmental Auditing (WGEA) INTOSAI Performance Audit Sub-Committee (PAS) INTOSAI Capacity Building Committee (CBC) INTOSAI Working Group on the Fight against Corruption and Money Laundering (WGFACML) Membership in ASOSAI:
The Supreme Audit Court of Iran joined the Asian Organization of Supreme Audit Institutions (ASOSAI) in 1979. The ASOSAI aims at promoting understanding and cooperation among member institutions through exchange of ideas. Currently ASOSAI has got 44 members.
The SAC is a member of ASOSAI Working Group on Environmental auditing. The SAC has actively cooperated with the 9th, 10th and 11th ASOSAI Research Projects. Currently the 11th ASOSI Research Project is being run by the ASOSAI Secretariat. The theme of the 11th ARP is "Methods for Developing Risk-Based Audit Plans".
The SAC hosted successfully the last meeting of the 10th ASOSAI Research Project on the topic of " Audit to Detect Fraud and Corruption: Evaluation of Fight against Corruption and Money Laundering" from 16-18 December 2014 in Tehran.

Membership in ECOSAI:
The Supreme Audit Court of Iran is a founding member of the ECOSAI (Economic Cooperation Organization Supreme Audit Institutions). ECOSAI is a regional forum of the Supreme Audit Institutions of the South and Central Asian regions. Founded in 1994, the ECOSAI aims at promoting the state auditing profession in member countries through exchange of ideas, experiences and by holding seminars, conferences, workshops and training courses. ECOSAI comprises of SAIs Afghanistan, Azerbaijan, Iran, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkey, Turkmenistan and Uzbekistan. The SAC has chaired ECOSAI for three terms namely from 1997- 2003 for two consecutive terms and from 2010 to 2013 for another term. It has also hosted numerous governing Board Meetings and Assembly Meetings of ECOSAI in Tehran. The SAC has also hosted many training courses on different topics of public audit for the auditors of the ECOSAI member SAIs.


Mr. Ehsan Haji Bagheri, International Relations Expert
Tel: +9821-81401316 Fax: +9821-8888-99-41, Cell Phone: +98-912-716-1006, Email:

Mr. Seyed Mohammad Mohammadi, International Relations Expert
Tel: +9821-81401322 Fax: +9821-8888-99-41, Cell Phone: +98-910-247-1850, Email:

Mr. Basheer Sadeghi , International Relations Expert
Tel: +9821-81401324 Fax: +9821-8888-99-41, Cell Phone: +98-918-377-6030, Email:  

The Supreme Audit Court is open daily from 8am - 4pm Saturday to Wednesday. We are closed on Thursdays, Fridays and official holidays.

Supreme Audit Court main building


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