Proposing a model executing strategic performance audit in the governmental organizations using an integrated BSC-FAHP approach (Case study: the performance audit of the government development credits of Sistan & Baluchistan Agricultural Jihad. Organization within 2012)

Abstract

Any organization requires conducting appropriate monitoring systems and performance control to find out the amount of realizing determined objectives in strategic plan as well notifying desirability, quality of activities and the results of its performance in respect to complex and dynamic environments around it. This subject redoubles the necessity of development and dynamism of audit as the main mean of effective control and supervision. One of these methods, which evaluates all aspects of the management measures in details, is the performance audit. However, executing this method confronts some problems such as less regard of strategic insight providing reports, lack of appropriate solutions determining evaluation criterions and indicators. The objective of this study is designing the performance indicators strategically using Balanced Score Cards Model as one of the comprehensive and practical model of performance evaluation, and considering the importance weights of these indicators helping Fuzzy Analytic Hierarchy Process. then the elements of performance audit are extracted from them and analyzed. Finally, effective management solutions are proposed.