Public Law Studies Quarterly

The Rationale for the Legal Inspectorate in Public Law in Iran and France

Document Type : Article

Authors

Ayat Mulaee 1
Farshid Bandehali 2

1 Associate Professor of Law, Faculty of Law and Social Sciences, University of Tabriz, Iran‎

2 Ph.D student in Public Law, Faculty of Law and Social Sciences, University of Tabriz, Iran

https://doi.org/10.22059/jplsq.2023.367289.3422
Abstract
The legal inspectorate is a professional entity whose existence is defined by the inspection of all administrative and financial activities of commercial units to ensure compliance with laws and prevent any misuse of legal regulations. This evaluation is, in its simplest form, a continuous duty that requires the inspector's permanent presence in a reporting unit, which contrasts with the profession of auditing that depends on the professional judgment of an "expert" and "independent" individual known as the auditor. The auditor's role is to assess the extent to which claims regarding economic activities and events conform to predetermined criteria and to report the results to interested parties. Therefore, considering these differences that have led to the emergence of various models of these professional entities, including the "French model," the research conducted—where the informational data was gathered through library methods and analyzed descriptively—aims to provide a comparative perspective and a brief introduction to the legal nature of the legal inspectorate, as well as the challenges faced by this profession in our country. It seeks to address the question of how the adoption of the legal inspectorate from the French Commercial Code has impacted the establishment and development of this professional activity in our country.

Keywords

legal inspector
public company
audit organization
supervision
public service
Subjects

  1.  English

    1. A) book
    2. Christian Descheemaeker, Jean-François Potton (2016). La Cour des comptes et les entreprises publiques La réforme de 1976. Comité d'histoire de la Cour des comptes, Editeur: La documentation française, Parution.
    3. Hauriou, M. (1910). Principes de droit public. Paris, Éditeur: Bibliotheque Dalloz, 13 Octobre 2010.
    4. Klarić, M. (2009). Basic aspects of public services in law of European Union Zbornik radova Pravnog fakulteta u Splitu. god, str.

     

    1. B) Articles
    2. Carlos, R. (2003). Du commissariat aux comptes à l'audit. In: Actes de la recherche en sciences sociales. Vol. 146 -147, Espaces de la finance.
    3. EU Presidency conclusions, Lisbon European Council, 23-24/03/00, p.6, para 24.
    4. Voir C., R. (2001). Understanding Social Closure in its Cultural Context: Accounting Practitioners in France (1920–1939). Accounting Organizations and Society, 26.
    5. Voir M. Anderson, J. R. Edwards et D. Matthews (1996). A Study of the Quoted Company Audit Market in 1886. Accounting, Business and Financial History, 6 (3).

     

    1. C) Laws and regulations
    2. The charter of the audit organization approved in 1987.
    3. Draft of the Statute of the Inspection System Organization of the Islamic Republic of Iran, registration number 781, (2022).
    4. The Law on the establishment of the General Inspection Organization of the country approved in 2013.
    5. Law of the Court of Accounts approved in 1982.
    6. The legal bill for the amendments to the trade law.

     

    References In Persian:

    1. A) Books
    2. Ansari, W. A. (2013). Generalities of administrative law. 10th edition, Tehran: Mizan publication. (In Persian)
    3. Chevalier, J. (2016). Postmodern government (comparative study of contemporary developments in constitutional and administrative rights). translator: Siddmjatabi Vaezi, Tehran: Majd Publications. (In Persian)
    4. Legrand, A., & Vine, C. (2018). Public Law, (Volume Two: French Administrative Law, Edition (2017)). Translator: Ruholah Mozni, Tehran: Majd Publications. (In Persian)

     

    1. B) Articles
    2. Qolizadeh, A. (2010). Analysis of legal issues of the inspection system of joint-stock, state and public companies. Commercial Research Quarterly, (58), 237-272. (In Persian)
    3. Ganjishtijeh, Masih, colleagues (2019). Sustainability of good governance based on the role of the French Court of Accounts in controlling public expenses. Political and International Research Quarterly, (22), 41-57. (In Persian)
    4. Mujahid, A. (2021). Comparative study of the works of joint ventures in Iranian and English law. scientific quarterly of modern law and studies, (2), 83-98. (In Persian)
    5. Vezin Karimian, M. (2011). The role of the legal inspection body of joint-stock companies in dealing with economic and administrative corruption Monitoring and Inspection Quarterly, (21), 57-82. (In Persian)
    6. Constable, M. R. (2012). Reviewing the inspection system in Iranian commercial companies: a comparative study with English law. Law and Policy Research Quarterly, 83-115. (In Persian)
    7. Tangestani, M. Q. (2021). Legal requirements for the efficiency of the monitoring and inspection system with an emphasis on the relations between general supervisory authorities. Majlis and Strategy Quarterly, No. 112, pp: 61-90. (In Persian)
    8. Rahimi, B. R. (2015). .Accounting History in Iran. Encyclopedia of Economics and Management, pp: 8-15. (In Persian)
    9. Zarei, M. H., & Babakhani, F. (2015). Sociological investigation of the factors and obstacles to the realization of the rule of law in France in the 18th century. Journal of Social Analysis of Social Order and Inequality, (4/70), 185-232. (In Persian)
    10. Sadeghi, A. H., & Bahnia, M. (2019). The public sector ombudsman in the English legal system with a look at the supervisory institutions in the Iranian legal system. scientific quarterly of modern administrative law researches, (5), 139-165. (In Persian)

    13.Tajarlo, R, Farahani, M. S, Qulikhani, R (2022). Comparative study of mechanisms for ensuring transparency in state-owned companies, Scientific Journal of Modern Administrative Law Research, (10), 235-260. (In Persian)

Public Law Studies Quarterly
Volume 55, Issue 3 - Serial Number 43
Autumn 2025
Autumn 2025
Pages 1813-1837

  • Receive Date 28 October 2023
  • Revise Date 30 December 2023
  • Accept Date 15 April 2024

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