دانشکده حقوق و علوم سیاسی دانشگاه تهران
نوع مقاله : علمی-پژوهشی
نویسندگان
1 دانشیار گروه حقوق، دانشکدۀ حقوق و علوم اجتماعی دانشگاه تبریز، تبریز، ایران
2 دانشجوی دکتری حقوق عمومی، دانشکدۀ حقوق و علوم اجتماعی، دانشگاه تبریز، تبریز، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
The National Audit Office of the United Kingdom is a supervisory body which, from a perspective of its functional role, presents a seemingly similar image as other financial supervisory bodies in the Western world, such as the French Court of Auditors. However, contrary to these perceptions, its main activity is not to question the policies and executive programs of the government vis-à-vis the law. Rather, its function is a professional and administrative adjudication on how to preserve the value of public funds. This adjudication is entitled "performance auditing", which provides the necessary insight into the more effective management of taxpayers' money by providing facts about emerging issues in public spending. Therefore, assuming these differences, the present study, whose data was collected through a library and descriptive-analytical research, aims to answer the question: what are the fundamental principles and requirements, based on the behavioral rules of the government’s governance, around which the performance audits conducted by the National Audit Office of the United Kingdom are formed? The results of the present paper show that; these principles and foundations, despite their verbal commonality in all financial control systems, reveal a specific approach to the process of monitoring the public budget of a centralized government system based on credit creation through the protection and development of the interests of the multitude of macroeconomic investors, without which the implementation and monitoring of the budget itself will become a place for political conflicts and disputes.
کلیدواژهها English
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