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Ranking the Components of Performance Auditing Criteria in the Sustainable Development of the Mining Supply Chain
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Reza Kiyani   , Faghani Faghani makerani * , Naghi Fazeli |
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Abstract: (814 Views) |
| According to Kiani et al. (2021), 53 Components of Auditing, Performance, Development, Sustainable, Supply Chain, Mining, have been Identified, Since Auditing Performance is an Independent, Targeted, and Reliable Evaluation of Components (Commitments, Systems, Operations, Programs, Activities, In terms of Compliance With Cost-Effectiveness, Efficiency and Effectiveness Criteria and Provide a Proposal with the Aim of Progress and Development, Due to limited Resources in the Allocation of the Present Study, the Importance and Weight of Each Component is Extracted From the Components According to the Impact on Each of the Audit Criteria. The Purpose of this Study is to Rank the Components of Performance Audit Criteria in the Sustainable Development of the Mining Supply Chain, for Governance with Accountability and Transparency, to Rank the Necessary Components of the Two Delphi Methods and Hierarchical Analysis With the Help of Mining and Industry Minerals with a History of More than 25 Years and Snowball and Non-random Sampling Methods Have Been Used in the Time Range of 2021, A ccording to the Results of the Research. The Research Was Compiled. According to the Results of the Component "Employment and Recruitment Of Technical, Efficient and Specialized Manpower" has the Highest Rank Affecting the Effectiveness Criterion and the Component "Replacement and Transfer of Experience to New Staff" has the Highest Rank Affecting the Efficiency Criterion and Component "Focus on Professional Management Decisions They have the Highest Effect Rating on the Economic Efficiency Criterion. |
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| Keywords: Performance Audit Model, Sustainable Supply Chain Development, Mining Sector, Economic Efficiency, Efficiency, Effectiveness |
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Full-Text [PDF 641 kb]
(252 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/12/28 | Accepted: 2022/02/5 | Published: 2022/02/5
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