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Abstract: (161 Views) |
The purpose of performance auditing is to evaluate the efficiency, effectiveness and economy of organizational activities and improve them. The surveillant organizations including Supreme audit court have taken important steps to fulfill the performance auditing in country. So, we aim to consider the feedback of performance auditing on deviations noted in budget liquidation report. therefore, the goal of this study is to identify the important effect of implementing this auditing on deviations noted in budget liquidation report. To achieve this goal the scholar has designed a questionnaire based on five-point Likert scale and has distributed the questionnaire between auditors and experts of Supreme audit court. This questionnaire is focused on collecting opinions about the number and amount of governmental organizations deviations noted in budget liquidation report. For hypothesis testing, the chi-square(χ2) test has been used. The result of survey reveals that the auditors and experts of Supreme Audit Court believe performance auditing will significantly reduce the number and amount of governmental organizations deviations noted in budget liquidation report.
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| Keywords: Performance Auditing, Financial Deviations, Budget Liquidation Report, Supreme Audit Court. |
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Full-Text [PDF 651 kb]
(50 Downloads)
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Type of Study: Research |
Subject:
General
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