جستجوی مقالات مرتبط با کلیدواژه « performance auditing » در نشریات گروه « حسابداری »

The present study aimed to provide a performance audit model for executive managers of public hospitals with a mixed approach. In the qualitative stage with 15 people, who were mainly managers and deputies of hospitals affiliated to medical universities in the east of the country and university professors and experts in the field of finance and auditing, the interviews continued until the achievement of theoretical saturation in a targeted manner and quantitative samples were randomly selected based on the Cochran's formula.The research tool was a semi-structured exploratory interview in the qualitative part, and in the quantitative part, a researcher-made questionnaire was used to evaluate the performance audit for the executive managers of public hospitals, which was designed based on the codes obtained in the qualitative stage.In the qualitative part, the analysis of the interviews was performed using the foundation data analysis method. The validity and reliability of the components were examined and Cronbach's alpha of all the above components was 0.7 during it; the most important components of performance auditing for executive managers of public hospitals were assessed.In the quantitative part, through structural equation method, the accuracy of the research model was confirmed and it was found that the selection of concepts, dimensions and indicators is very accurate and can provide a good framework for developing a performance audit vision document for hospital executives.

Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, and to explain and quantify them, and to examine the principle of performance auditing along with the requirements and factors involved in its implementation. The auditors achieved performance audits.Research The present study is based on mixed approach and practical type with adopting a descriptive-survey research. Model dimensions, components and indicators identified with use of panel expert interview, questionnaire and fuzzy triangular Delphi.Research Results indicate that the model dimensions include: inefficiencies and dysfunctions of responsibility, nature of public sector environment and characteristics of service products, perceived usefulness, potential role conflicts, unintended consequences and critiques of performance auditing.Conclusion, Originality and its Contribution to the Knowledge: The need to pay attention to various dimensions affecting on performance auditing with respecting to environmental and inscribed factors and reviewing the conditions of the Iranian public sector can be basis for its effective implementation.

As democracy has increased in societies, the type of auditing has been developed in order to be accountable. Performance auditing corresponds to the evolution of policies and public management from a one-dimensional emphasis on controlling inputs (resources) to a broader focus on the responsiveness of outputs and outputs. Performance auditing has general indicators and indicators that are specific to different areas.This article identifies the dimensions, components and general and specific indicators in the field of construction and buildings. The structural equation approach and SmartPLS software were used to analyze the data collected through the questionnaire. The statistical sample is 61 people from the statistical community of auditors, members of the Iranian Society of Certified Public Accountants, who have been selected by random sampling. In this paper, 81 indicators were identified and categorized in the form of 13 components and 6 indicators of "economic efficiency", "efficiency", "effectiveness-output", ‌ "effectiveness-outcome", "environmental" and "ethics and justice" and  their weight are specified. In this paper, the most important dimension is "effectiveness-output" and the least important dimension is "environmental". This article provides knowledge in general in the field of performance auditing and in particular in the field of performance auditing in the field of construction and buildings.

Nowadays, need of society to answer and government's accountability for use of public resources have become important, therefore performance audit plays a valuable role in this cases. Moreover, as the range of performance audit has been increased and this concept is something more than efficiency, effectiveness and economic, the aim of this article is to recognize areas, functions and barriers of the performance audit in public section. First of all, definitions, approaches and benefits of this kind of auditing are explained here and then the challenges that impede the full implementation and realization of its objectives, have been discussed. Because of the close relationship between performance audit and its operational budgeting, lack of implementation of this area is investigated. The result of this paper is that the main challenge for performance audit is the lack of knowledge and recognition from this type of auditing in the public section, Consequently, at the end of this article, it is suggested that should be considered issues such as holding workshops to familiarize managers with the benefits of performance auditing in the public sector and using the experience of leading countries in the field of performance auditing.

Islamic Azad University as the world's largest university has over 400 branches across the country and also in other countries and has a scientific management. Improving performance and performance audit to supervise and control performances and activities of organizations are required more than before. Performance audit is a systematic process of evaluating economical advantage, efficiency and effectiveness of performances controlled by management. Present study is done to investigate feasibility and recognizing effective factors in establishment of performance audit system in Islamic Azad University. The method of this research is survey–descriptive. Researcher- made questionnaire is used for collecting data whose validity is determined by cronbuch alpha method as (0/764). Deductive statistical methods (colmogroph-smirnoph test, one sample t-test, Friedman test) are used based on software spss20. Statistical population involves auditors of Islamic Azad University. Findings showed that all three hypotheses, i.e. management factors, structural factors, and environmental factors have a meaningful effect on establishment of performance audit in Islamic Azad university among which management factor has the most effect following by structural and environmental factors, respectively.

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.