جايگاه ديوان محاسبات در نظام حقوقي ايران و فرانسه (مطالعه تطبيقي)

Position of audit court in legal system of Iran & France (Comparative study)

Audit court as a supervisor on financial performance of government has an extraordinary legal importance. If parliament approves the budget with a great concern, the audit court has accurate and responsibly supervision on good performance of that law and prevention of squander of state revenues. The legal position of Iran audit court in comparison with France shows that this organization follow the history priority, still enjoys dignity and worthy tools in France. For instance, in spite of the legal nature of this court in two countries, in Iran only a judge with no legal requirement for specialty in Financial Law is present just in the court of appeals. But in France, all members including the heads of branches and counselors are in judgment place. This fact provides the judicial nature of the court more realistic about the final report to the parliament , in comparison with France, the settlement budget report needs the change from "target" to device and beginning the serious and transparent pursuing of Islamic consultative Assembly after its approval in the open session. The comparative study over structure and competences of France Audit Court is a step for legislative change and to improve the operation of Iranian Audit court in convergence with a model which is the origination of successful models in judicial supervision of government.