model required by auditors to implement performance audit (managers' performance) in executive bodies

The systematic evaluation of the organization's operations and the presentation of the results report and its improvement solutions are the basis for improving the sustainable productivity of the organization. One of the requirements for the effective implementation of this strategy is that performance auditors have the required competencies. The present study is aimed to introduce the competency model required by auditors for the implementation of performance audit. This applied research was done with a qualitative approach and meta-synthesize method. The information sources of the research included scientific articles and other research reports in domestic and international scientific databases regarding the subject of the research. These data have been analyzed in the meta-synthesize process and coded by thematic analysis method. Findings show that Auditors' competencies are classified into three main categories: cognitive and personal competencies (calculating characteristics, motivations, system thinking, strategic thinking, and critical thinking), knowledge-based competencies (general knowledge, audit knowledge, and performance evaluation knowledge) and skill-based competencies (communication skills, leadership, team building, management and technology-oriented competencies). Accordingly, developing these competencies in performance auditors can improve the success and effectiveness of the implementation of this program in executive organizations. The findings of this research can be used in developing human resources development programs for this purpose.