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Providing a Performance Auditing Model in public sector Case study: Construction and buildings
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Mohammad Solgi   , Armin Vojoudi Nobakht * |
| Imam Khomeini International University |
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Abstract: (755 Views) |
As democracy has increased in societies, the type of auditing has been developed in order to be accountable. Performance auditing corresponds to the evolution of policies and public management from a one-dimensional emphasis on controlling inputs (resources) to a broader focus on the responsiveness of outputs and outputs. Performance auditing has general indicators and indicators that are specific to different areas.
This article identifies the dimensions, components and general and specific indicators in the field of construction and buildings. The structural equation approach and SmartPLS software were used to analyze the data collected through the questionnaire. The statistical sample is 61 people from the statistical community of auditors, members of the Iranian Society of Certified Public Accountants, who have been selected by random sampling. In this paper, 81 indicators were identified and categorized in the form of 13 components and 6 indicators of "economic efficiency", "efficiency", "effectiveness-output", "effectiveness-outcome", "environmental" and "ethics and justice" and their weight are specified. In this paper, the most important dimension is "effectiveness-output" and the least important dimension is "environmental". This article provides knowledge in general in the field of performance auditing and in particular in the field of performance auditing in the field of construction and buildings. |
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| Keywords: Performance auditing, Construction and buildings, Weighting, Structural Equations |
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Full-Text [PDF 1311 kb]
(299 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/04/26 | Accepted: 2021/12/20 | Published: 2022/12/22
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