The Study of Operational Auditing Effects on Efficient Execution of Iran Police Forces Construction Plans

Operational auditing expansion in today society has not experienced time passing effects but due to changes in tasks and government activities, policy makers, managers and government unit's information users have not felt the cogency of operational auditing. Significance of construction plans auditing is to the extent that large part of country economy activities is related to government construction. Therefore auditors have duties to express their views concerning construction plans activities, how to use economy resources in respect to efficiency, efficacy and economy of scale. The purpose of the research is to study the effects of operational auditing on efficient execution of Iran police construction plans. Achieving this purpose, statistical population including managers and auditors of Iran police financial general department, central staff budget and plan and design department experts, Iran police unit's auditors (related to research subject) and also central staff engineering department construction plans executive auditors were selected. It is a metric –descriptive research. Questionnaire is the main method of collecting information and the data measurement is Likert Spectrum. In this research three hypotheses were suggested. Questionnaire with 30 questions distributed and aforementioned hypotheses through T test using SPSS software examined. The results of research indicated that operational auditing has effects on efficiency of Iran police construction plans.