This paper examines the role of foresight in the country’s development programs and its importance for the overall administration of the Court of Audit. Foresight, as an analytical and forecasting process, enables the Court of Audit to make more informed decisions by collecting and analyzing data related to social, economic, and political trends. In this context, foresight tools and techniques, such as scenario modeling and trend analysis, assist the Court in identifying and assessing the risks and opportunities arising from development programs. The study shows positive outcomes regarding the empowerment of the Court of Audit in monitoring financial performance and improving management processes. By employing a foresight approach, the Court of Audit can enhance transparency, increase efficiency, and strengthen accountability in the management of public resources. Ultimately, the paper offers suggestions for implementing foresight principles within the structure of the Court of Audit, which could lead to increased efficiency and effectiveness in monitoring development programs. A systematic interpretation of the Constitution is also a key factor in maintaining the coherence of the legal system and preventing the disarray of laws. Furthermore, matters related to civil and tort liability and the impact of laws on stock transactions are other areas that require clearer elucidation. Research has shown that fundamental reforms in financial and accounting laws and regulations must be implemented to increase efficiency and adapt to contemporary needs. Additionally, creating transparent and effective financial reporting systems can help enhance public trust in government institutions and strengthen their role in the sustainable development of the country. Effective oversight of the implementation of the Seventh Development Plan requires effective collaboration between government and non-governmental entities, transparency in information, and the use of innovative tools. By developing effective mechanisms and utilizing new technologies, it is possible to enhance the efficiency and effectiveness of executing this program, thereby paving the way for positive transformations in the country.