Based on the policy of the Senior President of SAC, H.E. Dr. Rahmani Fazli to institutionalize performance auditing as the most important audit method for achieving higher productivity, the Executive Committee on Performance Auditing with four distinctive sub-working groups was recently established in SAC. This initiative aimed at both the development and institutionalization of performance auditing in Iran. The main objective of the same committee includes policy making, planning for implementation of performance auditing, as well as supervision and evaluation of the same type of audit. The sub-working groups were established, with distinctive responsibilities, to provide expert support to the decisions made by the same Committee. The decisions made by the same sub-working group will be implemented after the approval of the committee.
The responsibilities of sub-working groups are as in the following:
1. The Training Sub- group:
- Identification of talented people for implementation of performance auditing and the related training matters in seminars and workshops both in Iran and abroad
- Research planning for performance auditing
2. Sub working groups on developing performance auditing guidelines and standards:
- Preparation of guidelines for planning, implementation and reporting of performance auditing based on INTOSAI standards as well as revision and updating the same guidelines
- Identification of sources for developing audit criteria to evaluate economy, efficiency and effectiveness elements by the auditing teams
- Providing support and guidance to audit teams regarding the appropriateness of audit criteria suggested for each audit topic.
3. Supervision and Evaluation Sub-group:
- Supervision on the proper implementation of performance audit plans in regard to compliance with the related auditing standards and guidelines
- - Controlling the quality of performance audit reports and providing suggestions for improvement
4. Sub-working group on increasing awareness :
- Increasing awareness of stakeholders about the benefits of performance auditing. This is to create a common understanding of the basic principles and benefits of performance auditing through preparation of articles, holding meetings, consultation and other ways with the objective to expand the PA literature and expertise as well as developing the culture of accountability and good governance in auditees
- Seeking the cooperation of top management of auditees in creation of the necessary ground for the implementation of PA
- Creating the opportunity for stakeholders to access reliable and practical resources for PA
- Considering the needs of the stakeholders and recognition of priority areas for PA
It is noteworthy to mention that the Supreme Audit Court of Islamic Republic of Iran is planning to increase its capacity building and competence building in the area of PA. In this regard, it is the priority of the Iranian SAI to prepare local reliable literature about PA based on the guidelines of INTOSAI and ASOSAI. The Iranian SAI is ready to cooperate with working groups and committees of regional and international organizations of supreme audit institutions in research projects and comparative studies so that it becomes familiar with the better methodologies and PA experience of the leading countries in the same filed. Furthermore the Iranian SAI is planning to develop its own local PA guidelines.