Designing and Examining Human Resources Succession Planning Model in Supreme Audit Institutions Monitoring Public Finance through Eclectic Approach(Case Study: Supreme Audit Court of Iran)

Supreme Audit Court of Iran needs a comprehensive plan concerning providing efficient human resources with the required capabilities in various technical and investigation areas in order to perform its crucial supervisory duties in the future and in accordance with the above-mentioned changes and developments, and to advance its goals. Due to different work areas, changing priorities, huge bulk of audit work, big   differences as to complexity and frequency of issues in auditees, implementing a succession model that meets SAC's objectives is necessary. The present study seeks to design and examine a model in the field of human resources succession planning in SAC as a supreme audit institution overseeing public finance. This research has used an eclectic approach (qualitative and quantitative) to collect and analyze its data. In the qualitative section, semi-structured interviews and opinions of 11 Deputies, Directors General and expert consultants in SAC and its sub-offices were used to collect research data. The results were analyzed using the thematic analysis in MAXQDA software. In addition, data related to the quantitative part were collected based on the opinions of 306 employees of SAC and analyzed using the structural equation modeling method in AMOS software. The final results obtained from both qualitative and quantitative parts showed that the human resources succession model in SAC includes 12 general components that can be classified into 5 dimensions. The final dimensions of this model or system include structuring, policy-making, planning, evaluation of candidates, empowering and training candidates, and evaluating the effectiveness of programs, and the three key components of the model include the individual characteristics and moral capabilities of human resources, and the quality and quantity of human resources training. Based on the model of this study, managers and decision makers in SAC will be able to create and develop a more effective and systematic way of the succession planning model in the organization.