Investigating Execution Obstacles of Management Performance Auditing (Case study: Executive Organizations of East Azarbaijan Province)

The purpose of the present research is to investigate the execution obstacles of management performance auditing in the executives organizations of East Azarbaijan Province and to rank the effect of each obstacle on the execution of management performance auditing. The statistical population consists of the auditors and accountants of the executive organizations of East Azarbaijan. The research is an applied investigation and from the viewpoint of the topic, the research question, objectives, and hypotheses, it is of survey type. The data collection is carried out through library and field study. The research has 6 hypotheses. For the testing of the hypotheses by inferential statistics, we have used single group T-test. In order to attain the research objectives, the researchers drew up a questionnaire consisting of 33 questions on Likert Scales. The results showed that lack of transparency in the goals of the organizations, lack of a suitable strategy, weakness of performance assessment system, weakness of accountability culture, and weakness of laws and regulations in the organizations are the obstacles of executing management performance auditing. In other words, from the viewpoint of their effect on executing management performance auditing, weakness of laws and regulations, weakness of performance assessment system, lack of a suitable strategy, lack of transparency in the goals, and weakness of accountability culture were ranked first to fifth, respectively.