Pathology of the Role of the Audit Court on the Realization of Accountability and Rule of Law

Today, good governance can be considered as an important criterion and measure for evaluating various institutions and power structures in different political systems. In the Iranian political system, the Audit Court, given its legal status and defined goals and mission as a specialized and technical institution overseeing how government revenues and expenditures can play an effective role in achieving good governance, especially good financial governance. The main purpose of this paper is the pathological examination of this institution from the perspective of the possibility of accountability and rule of law in the executive apparatus. In this research, numerous online and library resources in the field of financial review and good governance have been used. The concise result shows that there are several legal and extra-legal gaps in the path of playing the constructive role of the Audit Court in achieving accountability and the rule of law.