ahmad Khodami pour; rohalla Kafashpour
Volume 2, Issue 1 , February 2016, , Pages 41-52
Abstract
Performance auditing since of traditional audit inability to perfect respond to the needs, is a suitable criterion to evaluat the efficiency, effectiveness and economy of activities, in order to targeted and systematic survey to provide an evaluation independent of performance and activities of public ...
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Performance auditing since of traditional audit inability to perfect respond to the needs, is a suitable criterion to evaluat the efficiency, effectiveness and economy of activities, in order to targeted and systematic survey to provide an evaluation independent of performance and activities of public organizations to improve public accountability as well as the easiness of units decision making. The object of this study is to survey the impact of performance budgeting main elements on performance auditing implementation from the view point of experts and auditors of supreme audit court. For this purpose, the performance budjeting impacts is studied from three perspectives of planning, cost analysis, and performance management on assessment improvement in implementation of performance audit. This Research, is an applied research with a descriptive method, and in order to hypotheses testing, data were collected through questionnaire. The researche population is comprised the Supreme Audit Court auditors and experts. To test the hypotheses, t test was used. Research findings show that the elements of planning, cost analysis, and performance management in performance budgeting have impacts on improvement of performance auditing and implementing of performance Budgeting system can greatly lead to improving the performance evaluations in performance auditing.
