Affiliation:
1. Department of Accounting, Faculty of Management, Economics and Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
Abstract
Background. Measuring the efficiency, effectiveness and economic efficiency in the public sector and accordingly allocating resources based on the accepted indicators leads to an increase in public welfare. This study aimed to develop and validate a comprehensive model of performance audit in the field of health. Methods. This study was carried out using a mixed methods approach. Data in the qualitative section was collected by non-probability sampling method and conducting in-depth interviews with 16 experts and senior managers in the field of performance auditing. In the quantitative section, using Cochran’s formula, the sample size was estimated as 384 individuals. Data was collected using a questionnaire, the fuzzy Delphi method, and the partial least squares (PLS) regression in the MAXQDA 2020 software. The collected data was validated through a questionnaire to obtain the final research model. Results. Findings of this study indicated that the following indicators played a vital role in better implementation of performance audits in the field of health: staff empowerment, employing expert and efficient human resources, developing appropriate rules and regulations, managing internal organizational goals, organizing the organization, exercising control over internal policies, economic factors within the organization, laying the foundation for the implementation of performance audits, and organizational productivity. Conclusion. According to the results of the present study, the extracted performance audit indicators can be used to evaluate and improve the quality of performance audit in various areas of health sector.
Publisher
Maad Rayan Publishing Company
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