Performance Auditing: A Public Sector Approach

Nowadays, need of society to answer and government's accountability for use of public resources have become important, therefore performance audit plays a valuable role in this cases. Moreover, as the range of performance audit has been increased and this concept is something more than efficiency, effectiveness and economic, the aim of this article is to recognize areas, functions and barriers of the performance audit in public section. First of all, definitions, approaches and benefits of this kind of auditing are explained here and then the challenges that impede the full implementation and realization of its objectives, have been discussed. Because of the close relationship between performance audit and its operational budgeting, lack of implementation of this area is investigated. The result of this paper is that the main challenge for performance audit is the lack of knowledge and recognition from this type of auditing in the public section, Consequently, at the end of this article, it is suggested that should be considered issues such as holding workshops to familiarize managers with the benefits of performance auditing in the public sector and using the experience of leading countries in the field of performance auditing.