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Explaining the model of performance evaluation and accountability of Iran's audit organization from the experts' point of view
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Reza Sotudeh *   |
| Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran. Sotudeh@meybod.ac.ir |
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Abstract: (209 Views) |
| Audit is the validation of the information contained in the financial statements. Audit is the process of the accountability system, and accountability is the necessity of establishing the social welfare system. Also, evaluating the performance and accountability of the audit organization is the main issue for users of audit services, especially current and potential investors. The present study was conducted with the aim of explaining the pattern of performance evaluation and accountability of Iran's audit organization from the experts' point of view. From the point of view of the implementation of the current qualitative research, it was conducted by the method of theorizing data of the foundation in 1402 through interviews with experts. Research experts include 16 accountants, expert faculty members and auditors. Also, in order to rank the dimensions, components and indicators of the research model, Friedman's test was used. The findings of the research show that the model for evaluating the performance and accountability of the country's audit organization has been developed in the form of 2 dimensions, 11 components and 59 indicators. The dimensions of the proposed research model based on experts' opinions have 2 main dimensions of performance evaluation and accountability, the performance evaluation dimension includes the audit and legal inspection component, the accounting component and the compilation of audit principles and regulations, the consulting services component, the research and publication training component, and the sustainability reporting component. , the component of compiling international financial reporting standards and the audit component is based on information technology. Also, the accountability dimension includes financial accountability component, operational accountability component, political accountability component and organizational accountability component. According to the results of Friedman's test, the dimension of performance evaluation ranked first and the dimension of accountability ranked second. The model for evaluating the performance and accountability of the country's audit organization helps the audit organization to achieve its goals, missions and tasks. Also, it identifies the weak points of the performance and accountability system with a careful and thorough examination and takes the necessary corrective measures for continuous improvement. |
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| Keywords: model, performance evaluation, accountability, audit organization. |
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Full-Text [PDF 1171 kb]
(59 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/10/9 | Accepted: 2024/08/9 | Published: 2025/03/30
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