Document Type : Original Article
Authors
1
PhD student, accounting department, Sanandaj branch, Islamic Azad University, Sanandaj, Iran
2
Assistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
3
Emeritus Professor, Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran
Abstract
Introduction: One of the necessities of the optimal implementation of the performance audit in the Ministry of Health, Treatment and Medical Education of the country is to identify the explanatory factors and the weaknesses and strengths of the implementation of the performance audit in this ministry. Therefore, the present study was conducted with the aim of identifying its explanatory factors in this ministry. Research method: due to the use of the questionnaire tool, this research is a survey research with a contextual approach, which collected the necessary data to identify the explanatory factors of performance audit in the form of experimental research. . The statistical population of the research is made up of auditors of the audit organization, auditors of the Accounts Court and auditors, accountants and financial managers of the Ministry of Health, Treatment and Medical Education of the country. Among them, 10 experts have been selected for Delphi analysis in Excel 2013 and Matlab 2015. Findings: Based on the results, 37 performance audit indicators were identified. During the Delphi process, 3 elimination indices and 34 final indices were obtained. According to the analysis of the importance-performance matrix, 16 indicators are in the area of weakness. Conclusion: The results of fuzzy Delphi analysis showed that 3 indicators out of 37 identified indicators including necessary training based on performance audit standards, reducing expenses and facilitating the decision-making of organization managers, elimination and the rest of the indicators were identified as explanatory factors of performance audit. The findings of the analysis of the performance importance matrix also showed that the 16 main indicators identified in the performance audit of the Ministry of Health, Treatment and Medical Education of the country are in the area of weakness, which requires critical attention, and the rest of the indicators are in the acceptable range. In total, proper planning in the field of 34 identified indicators leads to the improvement of performance audit in this ministry.
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