@article{paperid:1102881,
author = {مرادی, مهدی and امیر حسین باوفا and اسداله کردنائیج and حسین خنیفر and فاطمه صراف},
title = {مدل‌سازی ساختاری - تفسیری عوامل راهبردی حسابرسی عملکرد در دیوان محاسبات کشور بر اساس تحلیل سوات},
journal = {حسابداری دولتی},
year = {2022},
month = {September},
issn = {2423-4613},
keywords = {حسابرسی عملکرد سوات عوامل راهبردی مدل‌سازی ساختاری - تفسیری 

عنوان مقاله [English]
Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis

نویسندگان [English]

    Amir Hossein Bavafa 1 Mehdi Moradi 2 Asadolah Kordnaeege 3 Hossein Khanifar 4 Fatemeh Saraf 5 

1 Ph.D. Student; Department of Accounting; South Tehran Branch; Islamic Azad University; Tehran; Iran.
2 Prof; Faculty of Accounting; Ferdosi Mashahad University; Mashhad; Iran.
3 Prof; Faculty of Management and Economics; University of Tarbiyat Modarres; Tehran; Iran.
4 President of Farhangian University and Prof.; Faculty of Management; University of Tehran; Tehran; Iran.
5 Assistant Prof.; Department of Accounting; South Tehran Branch; Islamic Azad University; Tehran; Iran.
چکیده [English]

Auditing performance plays an effective role in evaluating efficiency; effectiveness and economic mere. The results of the studies show that performance audit implementation in the country was not desirable and its goals have not been met. In this study; the structural modeling of the strategic factors of performance auditing in the form of strengths; weaknesses; opportunities and threats is presented in the country\\\\\\\\\\\\\\\'s accounting Court. This research is applied and the method of conducting a descriptive survey and the time of winter research of 2022. To do it; a couple\\\\\\\\\\\\\\\'s scale questionnaire tool is based on structural -interpretive standards. The research sample also has 14 auditors of the country\\\\\\\\\\\\\\\'s Accounting Court with sufficient expertise and experience in the performance audit field; which were selected by targeted sampling method. In this study; the relationship between the strategic factors of performance auditing with the structural -interpretive approach was analyzed and its results are presented in the form of models of strengths; weaknesses; opportunities; threats and all strategic factors. The results of the study show the relationship between strengths; weaknesses; opportunities and threats of performance audit in the country\\\\\\\\\\\\\\\'s accounting Court in general and partially; which for policies and decisions of the country\\\\\\\\\\\\\\\'s accounting courts by resolving performance auditing problems and achieving its goals in the country.

کلیدواژه‌ها [English]

    Performance Audit Interpretive Structural Modeling (ISM) Strategic factors SWOT 

مراجع
حسابداری دولتی
دوره 9، شماره 1 - شماره پیاپی 17
دی 1401
صفحه 395-420
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