The main purpose of this study is to investigate the role of effective performance audit factors on the implementation of operational budgeting in knowledge-based companies, which can be used to determine which of the performance audit factors has the greatest impact on the implementation of operational budgeting in Iran. In the framework of research hypotheses and based on theoretical discussions and research related to the subject, the theoretical angles of the work were examined and the role of performance auditing factors on the implementation of operational budgeting was identified, which are three environmental, human and Performance audit techniques were identified on the implementation of operational budgeting. In order to test the hypotheses, the statistical population consisting of 146 accountants, auditors and financial managers of knowledge-based companies were selected by random sampling method. After conducting a survey and statistical description of the features in question, the data were tested. All three hypotheses of this study were confirmed. The results of this study show that environmental factors of performance auditing have the highest impact on the implementation of operational budgeting and technical and human factors have equal impact.