Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit

Nowadays performance auditors, beside of their traditional role in financial and performance control, can facilitate the change and improvement in the auditees, However, to occur effective changes in the auditee organization, various factors are influential. The purpose of this research was to examine the effect of organizational commitment and management leadership style on the effectiveness of management performance audit. The population of this applied, correlational research consisted of the senior managers, middle managers, and experts of companies that had used performance audit services over the period 2013-2020. Data were collected using a questionnaire. Systematic sampling used for sampling and the number of samples was equal to 208 questionnaires. We also used structural equations with the Partial Least Squares (PLS) to test the research hypotheses. Goodness-of-fit indices in structural equations indicated that the main hypothesis of the research was true, i.e. organizational commitment and management leadership style has a significant positive effect on performance audit effectiveness.