Performance Audit and Its Relation with Geographical Studies (A Case Study of the Environmental Crisis in Urmia Lake)

In recent years, Performance Audit has been the center of attention due to the inability of Financial Audit to fully meet the requirements for management systems. In the current study which is an action research based on the extant reliable documents, it has been tried to address the issue of environmental crisis in Urmia Lake by using the method of performance audit, and open up a new horizon in applied geographical research by linking performance audit with geographical studies. Therefore, the whole series of performed actions and carried out plans in this area have been examined and evaluated based on the three indexes of efficiency, effectiveness and economy in performance audit, and finally, several suggestions have been made as to how to decrease and solve the environmental crisis in Urmia Lake.