The Perception of Public Sector Auditors on Performance Audit

Regarding the role of performance auditing in accountability, this study aims to evaluate the Supreme Audit Court auditors' perception of performance auditing.

This applied study has a descriptive survey research design. The sample consists of 267 auditors, top auditors, chief auditors and top chief auditors of the Supreme Audit Court of Iran. We collected the data by distributing standard questionnaires and analyzed them using the binominal-test.

The results indicate that the effectiveness assessment is part of the performance audit process. Auditors need to enter into decision-making and policy-making fields in order to have better performance audits. Public sector auditors have the necessary qualifications for performance auditing, but they need to use other specialists in the performance audit team. The Supreme Audit Court's performance audits are currently effective in improving the public sector management, but ineffective in terms of accountability.

The Supreme Audit Court for the Implementation of performance auditing, should audit the decisions and policies, and should use experts in other fields as well. Additionally, the impact of performance auditing on accountability requires strengthening the infrastructure for accountability and policy making.