Audit policy of management performance and evaluation of the current situation of its agents in government organizations

It is expected that policy change in management performance accounting and assessment of the current situation of factors will improve processes, improve external interactions and reduce violations and corruption. Transparency of information resulting from cost-effective auditing and efficiency, improving accountability resulting from effectiveness auditing, and promoting trust and accuracy resulting from costeffective auditing are effective in reducing corruption. Therefore, the purpose of this study is to review and present an audit policy for management performance and assess the current status of its agents in government organizations. The present study is an application-development with a mixed approach. The members of the statistical sample of the qualitative part of the research were experts in the field of management performance auditing of 15 people who were selected based on the snowball technique. 101 employees of selected government departments of Sistan and Baluchestan province who were randomly selected were the statistical sample of the quantitative part of the research. Qualitative data were collected by interview and analyzed based on content analysis technique. Quantitative data were collected through a questionnaire extracted from the qualitative part of the research and analyzed in SPSS software. Findings The results of the study showed that management performance audit factors include 8 main factors (problem identification and expression (need), strategic objectives, operational objectives, strategic planning, operational planning, performance audit performance, performance audit implications and organizational memory) and 28 Is a subfactor. Also, the evaluation of the status of management performance audit factors showed that except for 9 identified sub-factors, all other factors are in good condition. .