The following operating departments conduct main activities of the Audit Organization:

Audit Departments composed of professional and experienced staff organized in about 60 audit divisions to perform statutory examination and audit of clients. Audits are made in accordance with auditing standards (Iran) and in compliance with national laws and regulations, resulting in expression of professional opinion on financial statements, directors’ report and compliance with Commercial Code and Regulations of Iran by audited entities. If required by clients or demanded by appropriate authorities, special reports such as tax audit report, report on the corporations’ capital increase and project finance bonds trusteeship reports are also rendered.

System Design and Management Consultancy Department composed of expert personnel to design and implement financial and managerial accounting systems and provide management consultancy services for those clients requiring them.

Operational Audit Department established in 2003 to provide operational audit services for those public sector entities requiring such audits and those entities required by the Board of Governors to be so audited.