Explaining the active subsystems in the accountability system with emphasis on improving organizational performance (Case study: Court of Audit)

The purpose of this study is to explain the active subsystems in the operational accountability system of the Court of Audit with emphasis on improving organizational performance from the perspective of experts. The present study is descriptive-survey in terms of applied purpose and in terms of data collection and its statistical population consists of auditors, administrators, accountants and faculty members who work in the public sector. The research sample was selected using Morgan table and the research period is 2020. In this study, first a questionnaire containing questions in the field of explaining the reporting subsystems of the Court of Audit and its ranking in terms of importance was prepared and provided to the selected sample. Analyzed. According to the results of the research, six active subsystems in the operational accountability system of the Court of Audit were approved; Subsystem I: Reporting on the achievement of operational goals of executive bodies by the Court of Audit, Subsystem II: Reporting on efficiency, effectiveness and economic efficiency of financial resources at the disposal of executive bodies by the Court of Audit, Subsystem III: Operational reporting with Paying attention to operational budgeting by the Court of Audit, Fourth sub-system: Reporting on financial and non-financial resources at the disposal of executive bodies by the Court of Audit, Fifth subsystem Monitoring the outputs and results of the activities of executive bodies by the Court of Audit Country, and the sixth subsystem: How to evaluate the performance of executive bodies by the Court of Audit.