A Survey on the Obstacles for Execution of Environmental Auditing by Supreme Audit Court in Iran's Public Organizations from Supreme Audit Court's Managers and Auditors Point of View

The main purpose of this study is identifying the barriers to developing and conductingenvironmental auditing in Iranian public administrations by Supreme Audit Courtauditors and also suggestions for improvement. For this purpose, by referring to scientificreferences a questionnaire designed and required data gathered. Then auditor's point ofview about the common obstacles for execution of environmental auditing in publicsection evaluated. According to analyses’ results (based on binomial and Friedman tests)auditors identified a number of potential barriers to conducting environmental auditing.The main barriers are: (1) insufficient financial and nonfinancial reporting framework inpublic administrations, (2) insufficient knowledge of public administration's managersabout role and usefulness of environmental auditing, (3) lack of skills and expertiseamong auditors of Supreme Audit Court, (4) insufficient established environmentalauditing norms and standards, (5) inadequate mandate for environmental auditing inSupreme Audit Court, and (6) insufficient organizational structure for environmentalauditing in Supreme Audit Court.