Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries

Subject and Purpose of the Article: 

The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries.

According to the exploratory approach of research and implementation of performance audit scope in Iran, the method of qualitative research and grounded theory is used.

According to the results of the research, legal requirements, need to be accountable, independence of performance auditing, clear vision and goals, financial resources, professional standards, quality and availability of information, performance criteria, Cooperation of the auditee, audit manager, implementation team, team work and in-service training are the factors affecting the implementation of operational auditing. Implementation of this model will lead to accountability, improve corporate governance and performance, efficiency, economy, effectiveness, customer satisfaction and planning.

Conclusion, Originality and its Contribution to the Knowledge: 

 Due to the infancy of performance auditing in Iran and characteristics of governmental companies, the proposed model is more applicable and implemented compared to similar research. It is also the first study in Iran to provide a model for performance auditing in projects.