A performance audit model in state-owned banks: A mixed approach

Performance audits are essential for optimising banking industry resources in Iran's state economy, causing constant pressure on the public sector to be more efficient, reduce costs, and decentralize decision-making. On the other hand, the pressure on the Supreme Audit Court to report the cases of waste and misuse of government funds, improper management, and inadequacy of controls and procedures is increasing. This exploratory mixed study provided a performance audit model in state-owned banks using a mixed approach. Grounded Theory was used to collect data by conducting semi-structured interviews with ۲۰ experts in the desired subject area, who were selected using non-probability, purposive, and snowball methods. A qualitative model was presented using Strauss and Corbin's systematic approach after conducting interviews and collecting information. During the coding process, ۱۱۹ initial codes were identified (۵۳ open codes (concepts) and ۱۵ categories). The final model was formed from the central category, causal conditions, intervening conditions, strategies, and consequences of the successful implementation of the performance audit in the banking industry. The fit of the proposed model was then assessed using confirmatory factor analysis. This study was conducted on ۱۴۰ consultants, assistants and auditors, accountants, and experts of the Ministry of Economic Affairs and Finance, internal audit managers of branches under the supervision of state-owned banks in Bushehr province, Iran, and operational audit managers and supervisors of the audit organization, who were selected by a two-stage cluster sampling method. Confirmatory factor analysis showed that the proposed performance audit model is useful.

کلیدواژه ها:

performance audit model ، Banking Industry ، mixed exploratory approach ، Grounded theory ، Confirmatory Factor Analysis