The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province)

Governmental budgeting has undergone various ways in the course of its historical evolution, proportional to the role of governments in the administration of community affairs. The budget definition has been upgraded and completed in line with changing the role of governments in the social and economic affairs of society. In order to achieve a desirable financial and reporting system, the budgeting system needs to be investigated in order to be effective and effective. Obviously, the implementation of an appropriate budgeting system effectively and efficiently requires an appropriate monitoring and audit system; this is more important in public audit and oversight in the public sector, since this audit is mainly carried out in the form of accountability audit. And in this audit, many of the supervisory practices and techniques are predefined, so it is essential to change the way the budgeting, audit, and oversight are changed. The purpose of this study was to investigate the relationship between the use of budgeting methods and auditing methods in the public sector. The statistical population of this research is comprised of state-owned companies based in Sistan and Baluchestan province. Required data were collected through a questionnaire. Were approved and analyzed by SPSS statistical software. The results indicated a significant relationship between the use of budgeting methods and auditing methods in the public sector.