Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques

The results of the studies and surveys show that the implementation of the performance audit in the country is not favorable and its goals have not been achieved. The aim of the research is to identify and formulate the best performance audit strategies using Delphi, SWOT and structural-interpretive techniques in order to provide a suitable road map and realize its goals. The research method is a descriptive survey of the applied type and the measurement tool is a paired questionnaire based on the interpretative structural standard. The sample size of the research is 14 experts of the Supreme audit court who were selected by the purposeful sampling method and the time of the research is 2022. The relationships between twenty-six strategic factors for the implementation of performance audit in the Supreme audit court, including seven strengths, six weaknesses, six threats and seven opportunities, were examined and performance audit strategies were presented. The findings of the research show that the Supreme audit court should act based on the orientation based on the extracted strategies, and as a result, aggressive orientation is a suitable approach for the Supreme audit court. Reforming the organizational structure and reward system, protecting audit independence, neutralizing political pressures, amending inefficient and contradictory laws, creating or strengthening the necessary infrastructure, developing performance audit standards, optimal use of scientific and research capacities, protecting auditors' professional competence, neutralizing the effects of sanctions. International is one of the most important performance audit strategies based on structural-interpretive analysis.