Financial monitoring on Social Security Organization

Social Security Organization is the most important organization of Social insurance in Iran that provides economic security for Insured persons and it has an important role in improving indicators of social welfare and social development. However, the organization's status in the Iranian legal system and scope of services expected has not been determined and this resulted in doubts about the legal nature of this organization and thus determining the competent institution to supervise its incomes and costs. So that the supervisory bodies in the country disagree with the organization for many years about the possibility of financial supervision over this. The paper try to determine the legal nature of the organization and its place in the system of welfare and social security with looking at the practical problems of organization and analysis of relevant laws and regulations such as article 29 of the constitution code and comprehensive system of welfare and social security code. This article determines the supervisory bodies on the organization by determining legal status.