Conceptual modeling of the position of the National Accounts Court for the implementation of performance audit

Achieving performance audit goals is closely related to the social status and national trust of the National Accounts Court, if this audit method is effectively implemented, it will have an effective impact on improving the performance of the country's managers. In this research, the conceptual modeling of the position of the National Accounts Court for performance audit is presented with the aim of introducing social expectations from the National Accounts Court and strengthening national trust. The research is of applied type and its method is descriptive-survey. To do it, a questionnaire tool based on the CVR standard was used. The sample of the research is ۱۴ specialists of the National Audit Office who were selected by the purposeful sampling method. Based on the results obtained from the conceptual model of the research; "Social trust and acceptability as a supervisory body to perform performance audits", "Willingness of the country's experts to cooperate with the Audit Court", "Support and potentials of the Islamic Council", "Authority in audit operations", "The amount of citations made in media news written, audio, visual and virtual to the reports of the court", "the existence of the prosecution unit" and "amendment of the constitution to remove the limits of the court of accounts from the mere review of the budget and accordingly approve new binding rules and regulations to conduct performance audits by the National Audit Office" is one of the most important indicators of the importance of the position of the National Audit Office in the implementation of performance audits, which if planned

کلیدواژه ها:

Performance audit ، the position of the State Court of Audit ، efficiency and effectiveness of public sector supervision.