حسابرسی عملکرد با تأکید بر بخش عمومی

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشجوی دکتری حسابداری دانشگاه الزهرا(س)

2 کارشناس ارشد حسابداری دانشگاه الزهراء (س)

چکیده

در جامعه امروز پاسخ‌خواهی جامعه از یک‌سو و مسئولیت پاسخگویی دولت‌ها در قبال استفاده از منابع عمومی از سوی دیگر اهمیت بسیاری یافته است. بنابراین حسابرسی عملکرد نقش ارزشمندی را در این مورد ایفا می‌نماید. همچنین با عنایت بر اینکه در چندین دهه اخیر دامنه حسابرسی عملکرد به‌طور قابل‌توجهی تکامل‌یافته و مفهوم آن فراتر از سه عنصر کارایی، اثربخشی و صرفه اقتصادی است، هدف اصلی این مقاله شناخت حوزه‌ها و کارکردها و موانع حسابرسی عملکرد در بخش عمومی است. این پژوهش ابتدا به بیان تعاریف، رویکردها و فواید حسابرسی عملکرد ‌می‌پردازد و چالش‌هایی را که مانع پیاده‌سازی کامل و تحقق اهداف آن می‌شوند را موردبحث قرار می‌دهد و سپس با توجه به رابطه تنگاتنگ حسابرسی عملکرد و بودجه‌ریزی عملیاتی این حوزه و دلایل عدم اجرای کامل آن بررسی می‌گردد. نتیجه حاصل از این مقاله این است که اصلی‌ترین چالش پیش روی حسابرسی عملکرد، نبود شناخت و بینشی صحیح از این نوع حسابرسی در بخش عمومی است، ازاین‌رو در پایان این مقاله، پیشنهادشده است که مواردی چون برگزاری کارگاه‌های آموزشی برای آشنایی مدیران با فواید حسابرسی عملکرد در بخش عمومی و استفاده از تجربیات کشورهای پیشرو در زمینه‌ی حسابرسی عملکرد مورد توجه قرار گیرد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Performance Auditing: A Public Sector Approach

نویسندگان [English]

  • Mahnaz Mahmoudkhani 1
  • Reyhaneh Ahmadi 2
1 Ph.D. Student. AL-Zahra University
2 Master of Accounting, Al-zahra University
چکیده [English]

Nowadays, need of society to answer and government's accountability for use of public resources have become important, therefore performance audit plays a valuable role in this cases. Moreover, as the range of performance audit has been increased and this concept is something more than efficiency, effectiveness and economic, the aim of this article is to recognize areas, functions and barriers of the performance audit in public section. First of all, definitions, approaches and benefits of this kind of auditing are explained here and then the challenges that impede the full implementation and realization of its objectives, have been discussed. Because of the close relationship between performance audit and its operational budgeting, lack of implementation of this area is investigated. The result of this paper is that the main challenge for performance audit is the lack of knowledge and recognition from this type of auditing in the public section, Consequently, at the end of this article, it is suggested that should be considered issues such as holding workshops to familiarize managers with the benefits of performance auditing in the public sector and using the experience of leading countries in the field of performance auditing.

کلیدواژه‌ها [English]

  • Economy
  • Effectiveness
  • Efficiency
  • Performance Auditing
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