Identify of Basic Challenges of Management Performance Audit Implementation in executive organs from the perspective of Executive Managers and court Auditors View at Hormozgan Province

Abstract

Management performance Audit and its services are tools for helping to managers about guide are tools for helping to managers about guide and better leadership of economic it’s in developed countries to help managers with provide managers application suggestions with effective efficiency, economic agencies save and include tools quality evaluation for management. In this survey try to recognized basic challenge of administer managers and Audit tribunal accountant in Hormozgan point of view. This survey statically society include systems managers, owners of account, monetary expects and their accountant of tribunal in Hormozgan. And selected by random sampling and we gather information by questionnaire result show lack of managers enough recognition of managers performance, lack of necessity regulation of management performance role and importance in organization purpose lack of enough skill, in accountant, lack of proper professional standards, lack of respond culture, lack of enough science sources about practical And theoretical methods are most important challenges for apply management performance Audit.