The application of management audit in the pathology of the realization of vision document 1404

The country's development vision document in 1404 was a big plan that other government programs should be developed and implemented according to the frameworks drawn in that document. Now that we are almost at the end of the deadline for the realization of that document, it is important to examine and analyze the degree of its success or failure. Here, performance audit can help as a professional and non-political approach. Therefore, the main question of this article is how to use the performance audit to evaluate the achievement of the goals of the vision document 1404. The hypothesis of the research is that the vision document is a management text, therefore it should be evaluated with management tools in order to avoid the damage of the political view. Also, the realization and implementation of the vision document has been followed in the annual budgets, which are actually the operational plans of the document. The findings of the research show that the application of the three main performance audit parameters, i.e. economic efficiency, efficiency, and effectiveness, can provide a comprehensive evaluation of the document, and adopting such an approach increases citizens' trust in the country's governance system. Because technical reports provide performance transparency. This research is applied in a library-document method and has an interdisciplinary approach.