بررسی حسابرسی عملکرد از دیدگاه حسابرسان دیوان محاسبات کشور

یزدان‌شناس, محمد; ایمانی, دکتر حمیدرضا

doi:10.30476/jha.2020.67766.1127

بررسی حسابرسی عملکرد از دیدگاه حسابرسان دیوان محاسبات کشور

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ کارشناس‌ارشد حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران

² عضو هیئت علمی، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران

10.30476/jha.2020.67766.1127

چکیده

مقدمه: با توجه به نقش و جایگاه ویژه حسابرسی عملکرد در ایفای مسئولیت پاسخ‌گویی، در این پژوهش، دیدگاه حسابرسان دیوان محاسبات کشور، به عنوان متولیان نظارت بر فعالیت‌های بخش عمومی، درباره حسابرسی عملکرد بررسی شده است.
روش پژوهش: پژوهش حاضر، از نظر هدف، کاربردی و به لحاظ ماهیت و روش، در زمره پژوهش‌های توصیفی از نوع پیمایشی است. نمونه پژوهش شامل 267 نفر از حسابرسان دیوان محاسبات کشور است. در این پژوهش داده‌ها از طریق پرسش‌نامه استاندارد، جمع‌آوری و با استفاده از آزمون دو جمله‌ای تجزیه و تحلیل شده است.
یافته‌ها: نتایج پژوهش نشان داد که ارزیابی اثربخشی، جزئی از فرایند حسابرسی عملکرد است. حسابرسان برای اجرای بهتر حسابرسی عملکرد نیازمند ورود به حوزه‌های تصمیم‌گیری و سیاست‌گذاری هستند. هم‌چنین، حسابرسان بخش عمومی افراد مناسبی برای انجام حسابرسی عملکرد هستند. البته، باید از سایر تخصص‌ها نیز در گروه حسابرسی عملکرد استفاده شود. حسابرسی‌های عملکرد دیوان محاسبات کشور در شرایط کنونی، بر بهبود مدیریت بخش عمومی مؤثر اما در ایفای بهتر مسئولیت پاسخ‌گویی بی‌تأثیر است.
بحث و نتیجه‌گیری: دیوان محاسبات کشور برای انجام حسابرسی عملکرد به شیوه مؤثر باید دامنه رسیدگی خود را به حوزه‌های تصمیم‌گیری و سیاست‌گذاری گسترش داده و در برنامه‌ریزی‌های سالیانه به گونه‌ای عمل کند که زمینه ورود به این حوزه‌ها از بُعد ارزیابی آثار ناشی از تصمیم‌‌های اتخاذ شده فراهم شود. هم‌چنین، استفاده از نظرات تخصصی کارشناسان سایر رشته‌ها در حسابرسی‌ها باید مد نظر دیوان محاسبات کشور قرار گیرد.

کلیدواژه‌ها

عنوان مقاله [English]

Evaluating Performance Audit from the Perspective of Auditors of the Supreme Audit Court of Iran

نویسندگان [English]

M. Yazdanshenas ¹
H. Imani (Ph. D.) ²

¹ M. A. in Accounting, Shiraz Branch, Islamic Azad University, Shiraz, Iran

² Faculty Member, Department of Accounting, Shiraz Branch, Islamic Azad University, Shiraz, Iran

چکیده [English]

Introduction: Regarding the role of performance auditing in accountability, this study aims to evaluate the Supreme Audit Court auditors' perception of performance auditing.
Method: This applied study has a descriptive survey research design. The sample consists of 267 auditors of the Supreme Audit Court of Iran. We collected the data by distributing standard questionnaires and analyzed them using the binominal-test.
Results: The results indicate that the effectiveness assessment is part of the performance audit process. Auditors need to enter into decision-making and policy-making fields in order to have better performance audits. Public sector auditors have the necessary qualifications for performance auditing, but they need to use other specialists in the performance audit team. The Supreme Audit Court's performance audits are currently effective in improving the public sector management, but ineffective in terms of accountability.
Conclusion: In order for the performance audits to be done in more effectively, the Supreme Audit Court should develop its scope to the areas of decision-making and policy-making; and in annual planning, The Supreme Audit Court should act in such a way as to provide the grounds for entering these areas from the perspective of evaluating the results of the decisions made. Also, in other subjects, the Supreme Audit Court should consider relying on experts.

کلیدواژه‌ها [English]

Accountability
Decision Making and Policy Making
Effectiveness
Management Improvement
Performance Audit

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