A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities

subject and Purpose of the article:

 This paper done with the aim of identifying the factors influencing the judgment and decision-making of public sector auditors regarding accountability of public sector institutions.  

This study is a combination of applied and developmental research. The statistical population includes experts who work in the field of professional judgment and audit decision-making of public sector bodies.

The results showed in terms of environmental structure, all 19 indicators related to environmental structure are on the same level. In behavioral structure, the results showed the two indicators of "self-efficacy" and "self-awareness" are in the first level. The seven indicators are in the second level and at the third level, the "concern for accountability to members of the parliament and superiors” exist. Finally, at the fourth level, there are five indicators. Regarding the duty structure, the index of "recognition the activity of the organization which is under review" placed in the first level. Also, eight indicators are in the second level. At the third level, there are four indicators and the "Use of tools and New techniques” index is in the fourth level. The results of structural-interpretive method showed the three constructs are related to each other and none of is superior to other.

Conclusion, originality and its Contribution of the Knowledge: 

The results of paper can help the legislature in the field of public sector auditing to develop directives and also be useful for carrying out management actions in the Supreme Audit Court.