The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the public sector of Iran (based on process and performance audit capabilities models).
This research has been done with a mixed exploratory approach and in terms of nature and content based on Delphi's research method. In this research, 100 experts from the field of policy and management of performance and operational audits (senior, intermediate and operational) from the Supreme Audit Court of Iran, Auditing Organization of Iran, Mofid Rahbar Auditing Institute, member institutions of the Society of Certified Public Accountants of Iran and faculty members of governmental and non-governmental universities of Tehran province were considered as the research sample. The chain sampling method (snowball) was used to identify and select experts. In order to collect the information required for the research, the method of documentary (library) studies was used. By looking at the process and content, the basic elements of performance audit of the public sector of Iran were identified and classified in two levels of key factors and dimensions. In order to ensure the verification of the identified basic elements, Delphi's research method was used.
Data collection tools a research-based questionnaire was used. Excel and SPSS 24 software were used to encode and analyze the collected data.
The results of the research provide a list of 7 key factors including annual performance audit planning, performance audit scheduling, perform performance audit (test), performance audit reporting, follow-up on the implementation of performance audit recommendations,improving and ensuring the quality of performance audit, and resolve disagreements in performance audit. Also, 127 dimensions include 15 dimensions below the first factor, 44 dimensions below the second factor, 23 dimensions below the third factor, 24 dimensions below the forth factor, 5 dimensions below the fifth factor, 9 dimensions below the sixth factor and 7 dimensions below the seventh factor. This framework can help to provide a new model of performance audit process and performance audit capability model for the public sector of IRAN, as well as to define the variables that are performed in future researches in the field of performance audit.