Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies

The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive - inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using a questionnaire containing 36 questions for the four operating budget for operational planning, implementation of accrual accounting in the public sector laws and regulations in force and theoretical framework of government accounting standards, all data collected. Descriptive and inferential statistical methods such as Pearson correlation test, the mean difference test and Friedman ranking test was used. The results showed that the implementation of performance-based budgeting, implementation of accrual accounting in the public sector, laws and regulations in force and develop a theoretical framework of government accounting standards are important factors in determining performance audit criteria.