The relationship between performance audit and increased management efficiency

The use of different controls to increase effectiveness, efficiency and economy is of great importance in today's world. The success of organizations and enterprises is largely dependent on the success of management and employees in realizing this goal. On the other hand, achieving efficient and effective operation is the management responsibility, thus the structure of management system as well as management control should be designed in order to achieve this goal. Performance audit is a clear example of management consulting services which helps the enterprise to achieve efficient and effective operations. This type of audit involves a systematic evaluation of an organization's activities or certain parts of it to attain specific objectives. While strengthening the positive aspects of management, performance audit solves problems, overcomes challenges and improves the quality of business entities. In other words, this type of audit evaluates and improves effectiveness, economy and efficiency of an organization's operational procedures through identifying opportunities and problem areas. The present study examines the relationship between the performance audit and management interest to work toward achieving organizational goals. It also investigates whether the performance audit encourages increased management efforts to achieve organizational goals through its controls and procedures or vice versa? The results of statistical data analysis showed that all considered hypotheses are accepted. In other words, according to the respondents, there is a significant relationship between performance audit and increased management efficiency.