1MA. in
2BA. in
*Email: mohamady_jamal@yahoo.com
The supervision process is one of the significant processes that each organization requires for ensuring maintenance and awareness of the performance quality and exact implementation of their plans. The information obtained from the monitoring process as feedback, besides alerting managers, helps the health and safety of operation process and activities. Having a healthy community is directly related to the type and method of control, the governmental sector is also one of the important sectors in the control system of each country, since a huge capital rests on this section and it is necessary that this section, especially at the governmental transaction domain, be continuously and effectively controlled; because lack of necessary support of governmental financial operation and properties would bear government's failure in responding to macro policies to meet public needs of society. The necessity to control in the two main axes is significant. First, regulating costs of government properties was done through state treaties that prevents illegal exposure to the domain of state properties and, second; prediction of institutes and organizations that control over the process of state properties. Always in all systems including official-political system, there is a concern that the financial body of government is not seriously hurt that we sometimes see exposure to this section and abuse and misuse of state properties and creates future dangers and threats on the government's’ financial sector that the rules dominating this section predicts an effective control system so that we can observe implementation of these principles in the government sector. So, the supervisional institutes play significant role in preventing financial corruption in the domain of governmental properties and treaties and provides ground for healthy implementation because the success and development in every system and changes which are made with the purpose of modification depends on the effective financial control which is performed at different steps and under various titles.
Control, supervision, effective supervision