The Study of Relationship between Applicable Mechanisms of Supreme Audit Court of Iran with The Accountability of Those in Charged with The Public Organizations

Accountability is indivisible dimension of the governance and public administration. Governments have been in pressure to improve their productivity and efficiency during last decades but nowadays, people have become more conscious about the government activities than before, and they have become more interested in knowing how the resources of the government are used. The governments of most countries are trying to be more transparent/ accountable while using their resources. So, with regard to the importance of this criteria, this study, examines the relationship between applicable mechanisms of Supreme Audit Court of Iran with the accountability of those in charged with the public organizations.This study is a kind of applied study objectively and descriptive- survey study methodologically. Statistical population in this study is those in charged with the public organizations of Qom province that use the public budget and exceed to 92 people. The sampling method is simple random sampling that is 78 people.The questionnaire is used to gather data and the content validity of it verified by supervisor professors and some other professionals and reliability verified based on Cronbach's alpha. According to the achieved results of this study, in current situation three components including compliance audit, financial audit and management letter and protests of auditing reports and in desired situation, all components of applicable mechanisms except pronouncements of advisory boards of the SAC are related to accountability of those in charged with the public organizations. Among applicable mechanisms of SAC of Iran, comprehensive auditing has the highest degree and is the most effective mechanisms to improve the accountability of those in charged with the public organizations. The least effective mechanisms on accountability of those charged, is related to sending noncompliance report to Public Prosecutors Office.