Ombudsman and the application in Azerbaijan

With the state?s expanding sphere of duties the actual auditing mechanisms monitoring the administrative instruments became insufficient, which caused the quest of new auditing methods. In addition to the judicial, political, administrative and publicreview, auditing through the institution of ombudsman has been established in more than a hundred countries after its emergence in Sweden in the 18th century. The institution of ombudsman, beyond being a substitute for those kinds of auditing mechanisms, functions as a complementary institution; besides, it separates itself via its specific characteristics, flexibility and closeness to the general public. Ombudsman is an institution which is as independent as the judicial body but less formalist, functions more rapidly, penetrates easily to the administration, and assists it to function properly by monitoring it not only in terms of legality frame but also by determining faults and irregularities in the administration structure.Our study, prepared in a congruity of this point, is composed of four parts. The first section provides brief information on audit concept, the second section provides Ombudsman concept, the third section provides the applications of Ombudsman in different countries. The last part provides information on general condition of audit system in the Republic of Azerbaijan, economic situation in the country during Soviet and post-Soviet period, the resultant audit system and the historical development phases of audit. Developed objectives and recommendations aiming to improve audit sector in Azerbaijan, a country with developing economy and especially lacking financial system, are given in this section.Key Words: Monitoring, Human Rights, Ombudsman, Commissioner, Azerbaijan.