The assessment of the relationship between performance audits on public accountability in Iran

Abstract

The purpose of this research is the assessment of the relationship between performance audits accountability on the point of view of Supreme Audit Court's auditors. In this research, the statistical society includes 1072 individuals taken from Audit Court Supreme's official technical experts. In the present study, 330 individuals have been chosen as sample through random sampling.

T-test and Freidman Correlation test are used for analyzing data. The results show a confirmation of a direct relationship between audit performances on public accountability. Moreover, the use of performance audit leads to an increase in clarity, quality and the qualitative characteristics of information and finally to an upgrade in accountability of the government in its actions' performance.

Keywords: performance audit; accountability; Iran's Supreme Audit Court; clarity.