Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach

Performance auditing is a key tool for assessing and improving the efficiency and effectiveness of public sector institutions. Given the importance of transparency and accountability in these institutions, improving the quality of performance audit reports can significantly contribute to enhancing their performance. This study, using a meta-synthesis approach, seeks to compile and integrate the findings of previous studies to provide a comprehensive framework for improving these reports. The main objective of this research is to examine the factors influencing the improvement of performance audit reporting in public sector institutions.

This study employs a qualitative meta-synthesis approach to identify the most important factors affecting performance audit reporting. Relevant studies published between 2000 and 2024 were selected and analyzed using the critical appraisal algorithm and the seven-step technique by Sandelowski and Barroso (2006).

The results of the study indicated that 90 key themes were identified and categorized into 24 main indicators. These indicators include economic criteria, efficiency, audit timing, auditors' understanding of the subject, determination of audit scope and criteria, structural and behavioral factors, technical infrastructure, and the recruitment of specialized personnel. The final model was designed, validated, and confirmed.

Conclusion and Originality of the Study: 

The findings of the research suggest that the proposed model offers a comprehensive and precise framework for improving performance audit reports in public institutions. This model can effectively enhance transparency, efficiency, and accountability in these institutions and contribute to the advancement of knowledge in the field of performance auditing.