Document Type : Article
Authors
1 Associate Professor of Law, Faculty of Law and Social Sciences, University of Tabriz, Tabriz, Iran
2 Ph.D student in Public Law, Faculty of Law and Social Sciences, University of Tabriz, Tabriz, Iran
Abstract
The National Audit Office of the United Kingdom is a supervisory body that, although functionally, presents a seemingly similar image to other financial supervisors 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 in conflict with the law. Rather, it is a professional and administrative judgment on how to preserve the value of public funds, 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 study, tries to answer the question: around which fundamental principles and requirements based on the behavioral rules of government governance are the performance audits conducted by the National Audit Office of the United Kingdom formed? The results 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 mass interests of macroeconomic investors, without which the implementation and monitoring of the budget itself will become a place of political conflicts and conflicts.
Keywords
Main Subjects
English
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