Codifying the appropriate audit strategy of Supreme Audit Court using SWOT model and TOPSIS model

supervision and auditing on financial revenues on all apparatus who in some ways use from the country's budget. This court with an ascending and developing direction had valued in utilizing best method of auditing، supervision and counseling to apparatuses for the well-administration of law، correct and optimum expenditure payments and avoidance of probable violations. Naturally، due to the constant development of technology in order to increase the responsibility of the government it is necessary to change the supervision and auditing methods in supervisory apparatus. The purpose of this paper is to find the best method of auditing in supreme auditing court for achieving the organic objectives of organization. In this research، emphasizing the previous proceedings، studying the present state and using the model SWOT the selected solutions and strategies for removal of defects and troubles of present state، as well as the ways to achieving the strategy’s goals، have been expressed. This process was; studying the present state of the Court، creating a questionnaire، receiving the questionnaire confirmation of the Court office of studies، distributing the questionnaireamong the auditors and audit managers، collecting and analyzing the questionnaires. In analyzing، firstly، ranking the effective elements method in audit and then the method of MADM model TOPSIS has been used for prioritizing the elements. After that، applying the statistical analysis software SPSS and the analysis SPACE، the audit position of Court has been recognized and with regard to that position the strategy of the most appropriate strategies has been selected.