Diwan al-zimam (English spelling)

...For example, in the 9th century, as private estates (dai'as) developed throughout the country, the tax authorities branched off into separate private estate offices. When the capital was moved back from Samarra to Baghdad in 892, these tax authorities were unified as Diwan al-Dar. The country's tax administrative districts were then divided into three, with Diwan al-Sawād for Iraq, Diwan al-Masriq for the East, Diwan al-Maghrib for Syria and Egypt, and a separate Office of the Caliph's Private Estates to enable more detailed tax administration. Diwan ad-Dar also served as the secretariat of the vizier (wajir) and coordinated between the various government offices. A distinctive feature of the Abbasid diwan system was the creation of a diwan al-zimām for each diwan during the reign of the third caliph, Mahdi. This meant an auditing office to oversee the work of the diwan and inspect the work of government officials. Moreover, a Supreme Audit Office was established to oversee the various auditing offices, and its chief was appointed directly by the caliph.

*Some of the terminology explanations that mention "dīwān al-zimām" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…たとえば，税務庁は9世紀，全国に私領地(ダイア)が発展してくると私領地庁を分岐させたが，892年，首都がサーマッラーからバグダードに戻ると，これら税務諸官庁をディーワーン･アッダールdīwān al‐dārとして統合，次いで全国の税務行政区を三分して，イラク担当のサワード庁dīwān al‐Sawād，イラン担当の東部庁dīwān al‐mashriq，シリア･エジプト担当の西部庁dīwān al‐maghribを設置，別にカリフ私領地庁を設けて，きめ細かく税務行政が行えるようにし，またディーワーン･アッダールは宰相(ワジール)の官房庁として，各官庁間の調整にあたった。アッバース朝におけるディーワーン制度で特徴的なことは，第3代カリフ，マフディーの時，各ディーワーンに対応して，ディーワーン･アッジマームdīwān al‐zimāmが創設されたことで，これは当該ディーワーンの業務を監督する監査庁を意味し，官吏の業務監察を行った。しかもこれら監査系の諸官庁を統括する最高監査庁も設置され，その長官はカリフによって直接任命された。…

※「dīwān al-zimām」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報