Identifying necessary factors for implementing Performance auditing system in Islamic Azad University

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.