Performance Audit-Capability Model (PA-CM) for the public sector of Iran

Document Type : Research Paper

Authors

1 Ph . D . Candidate of Accounting, Valiye asr University Complex, Tehran South Branch, Islamic Azad University, Tehran, Iran

2 Assistant Professor of Accounting, Islamic Azad University, South Tehran, Iran

3 Prof. of Industrial Management, Faculty of Management, University of Tarbiat Modares, Tehran, Iran,

4 Associate Prof. of Accounting, Allameh Tabataba'I University, Tehran, Iran,

5 Assistant Prof.of Operations Research Management, Faculty of Management, University of Tarbiat Modares, Tehran, Iran

Abstract

Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector. To solve these challenges, it is possible to gradually improve the processes of public sector by providing an appropriate model of performance auditing. Therefore, the purpose of this study is to analyze the literature to extract the basic elements of performance auditing with process and content approaches to provide a model using the Capability Maturity Model Integrity for the public sector of Iran. This research was conducted by mixed exploratory and Delphi methods and modeling.100 members of performance and operational auditing experts were selected by snowball method as a research sample. To collect data, library(with combined techniques of resource review) and field study methods were used. The data collection tool is questionnaire. To analyze the data, combined analysis was used using coding and data conversion techniques ,and application software. Findings: First, (7)factors and (127)dimensions as the basic elements of performance auditing were extracted by exploratory method and approved by experts. Then, Performance Audit-Capability Model for the public sector of Iran was designed and validated in the form of matrix. The conclusion is that this model describes a roadmap and evolutionary path and its goal is to develop performance auditing to the highest level of professionalism to improve processes.

Keywords

References

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Empirical Research in Accounting
Volume 12, Issue 3 - Serial Number 45
September 2022
Pages 181-200

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History

  • Receive Date: 29 November 2020
  • Revise Date: 14 August 2021
  • Accept Date: 14 August 2021

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