Supreme Audit Court of Iran

According to Freedomhouse "SAC is little more than a ceremonial body because judges appointed by the regular judiciary often overturn its verdicts".

[2] They are not permitted to inspect finances related to the Revolutionary Guards, where most of the corruption within the country is believed to originate.

In December 2010, Supreme Audit Court (SAC) Director Abdolreza Rahmani Fazli was critical of a report presented to the Majlis that described irregularities as "a deficit in the account".

"This does not mean that Iran rejects the report and the country should make efforts to fulfill their criteria," he added.

[3] According to the report, payments to government officials accounted for a large part of the infractions in addition to violations of the budget law.