Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement

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BABAJANI JAFAR; BARZIDEH FARROKH; IMANZADEH PEYMAN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:15 | Issue:61 Page(s): 1-26

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Title

Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement

Author(s)

BABAJANI JAFAR | BARZIDEH FARROKH | IMANZADEH PEYMAN | Issue Writer Certificate

Keywords

performance auditQ1

Public SectorQ1

significance-performance analysisQ1

Fuzzy approachQ1

Abstract

Achieving an effective, efficient and economical performance is the main responsibility of each organization's management. The efficiency and effectiveness of management in each organization means the ability of its managers in the preparation, development, allocation, maintenance and utilization of the existing resources, and the performance audit is one of useful instruments in improving the planning and control of operations and presentation of methods for the advancement and development of performance. The present research aims to evaluate the present situation of performance audit in the Public Sector of Iran and present strategies for its improvement. Evaluation of the present situation of performance audit requires experts' opinions considering their mindsets. In the present research, dimensions, components and indices of the performance audit pattern and the functional status of each index were evaluated and the difference between the present situation and the desired one was determined using the experts' opinions. According to the results obtained from the statistical analyses, all of the research indices are important and considering the significance-performance analysis, the functional situation of performance audit indices in the country is in the "acceptable" and "weak" areas.

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APA: Copy

BABAJANI, JAFAR, BARZIDEH, FARROKH, & IMANZADEH, PEYMAN. (2019). Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(61 ), 1-26. SID. https://sid.ir/paper/361340/en

Vancouver: Copy

BABAJANI JAFAR, BARZIDEH FARROKH, IMANZADEH PEYMAN. Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;15(61 ):1-26. Available from: https://sid.ir/paper/361340/en

IEEE: Copy

JAFAR BABAJANI, FARROKH BARZIDEH, and PEYMAN IMANZADEH, “Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 61 , pp. 1–26, 2019, [Online]. Available: https://sid.ir/paper/361340/en

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