A Performance Auditing Implementation Model for Institutions Of the Public Sectors in Iran

Audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system that uses modern methods to evaluate performance, effectiveness, and economic gain of public and practical financial sources of executive systems, performance audit serves to evaluate different types and levels of accountability. Considering the necessity of establishing the performance audit system in the country and significance of academic studies in this field, in this study, the factors affecting performance audit system in Iranian public sector institutions has been studied using the Three-Dimensional Model and by assessing the views of 100 members of the Court of Auditors, auditors and experts of Ministry of Economy and Finance, senior managers and supervisors of operational audit of the Audit Office and presidents of Internal Audit Group of Tehran Municipality. Results of testing the study’s questions performed via valid statistical methods show that behavioral factors, structural factors and contextual factors are, in order, the factors affecting the establishment of performance audit system in the country. Also, results of the study indicate that behavioral factors at the level of Court of Auditors have a greater effect than behavioral factors at the level of public institutions, and structural factors at the level of public institutions have a greater effect than structural factors at the level of Court of Auditors on establishing performance audit system in the country