خلاصة:
The aim of this study was to investigate the implementation of a scientific approach and resultsoriented performance auditing of efficiency, and accountability of government. Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of non-parametric tests (Pearson), test (t) one-sample and independent equations path analysis and multiple regression analysis were used in spss. Test results showed, while the implementation of performance auditing efficiency has a significant relationship with the public sector accountability; 1) the implementation of audit performance through operating efficiency (efficiency audit) a significant relationship with the public sector to improve corporate accountability, 2) the implementation of performance audit through operating efficiency (efficiency audit) is a significant contribution to the improvement of public sector accountability legislation, 3) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of professional accountability the public sector, and 4) implementation of a performance audit through operating efficiency (efficiency audit) a significant relationship with the public sector to improve political accountability, 5) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improved public sector financial accountability, and 6) the implementation of audit performance through efficiency operations (efficiency audits) the public sector's significant contribution to the improvement of moral accountability, 7) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of cultural and public sector accountability and ultimately 8) audit the performance of the Index Seven combined response (organizational, legal, professional, political, financial, moral, and cultural) is a significant contribution to the improvement of public accountability.
ملخص الجهاز:
"That is why sentiment has been doing research in the following requirements: (a) the development of human growth and transformation has taken place, (b) a major challenge for the audit profession needs leaders, government officials and representatives of the people, the benefits of audit efficiency and attractiveness of their c Users, D resources limitations on the one hand and economic and social goals to achieve medium-term and long-term growth and development and to achieve efficient, effective and economical to them (Mohammadi, 2008), e-task executive in Article (20) the management of state services approved in September 1386, to motivate and increase the efficiency and utilization of their relevant employees of thought and creativity, (c) executive duties in Article (218) of the Fifth Development Plan for the implementation of audit the operational and accountability of public sector efficiency.
1 percent of corporate accountability, government departments, including variables such as (by applying for services) to optimize), the availability of managers and staff, prevent a spread of red tape, formality, complexity, concentration and decentralization policy and strategies, transparency in the monitoring, compliance monitoring structure, and define the standards with the participation of professors and experts, information on implementation of policies and programs, information about changes in laws and regulations, to ensure that the information provided, satisfying, trust and public support needed to provide credible and timely scientific programs for employees and clients, approval of personnel by the client, the component authority and responsibility, emphasis on performance measurement and reporting on monitoring , professional guidance for students, faculty and staff, acquiring professional qualification (scientific, research and professional) and mastery of the techniques of human resource management, financial and information) will be explained."