Review of Consistency and Inconsistency in the Quality and the Correct Implemention of Laws by the Standards of Supervision and Inspection of General Inspection Organization

The main regulatory bodies in Iran are general inspection organization (GIO), bureau of accountancy and auditing organization. According to Article 174 of the constitution, the General Inspection organization has the duty of supervising the optimal process of Affairs and the correct and proper implementation of laws. Optimal process of Affairs is more general than the correct implementation of laws. This means that the implementation of some rules, does not lead to optimal process of Affairs. On the basis of indicators for monitoring and inspection standards in some cases only the proper implementation of laws and sometimes optimal process of Affairs are considered Or both of them are simultaneously taken into consideration. This paper discusses the similarities and differences between these two concepts.