تفويض السلطة في ظل تدقيق الأداء وانعكاساته على أتخاذ القرارات

Abstract

The end of the twentieth century witnessed the emergence of a set of concepts and approaches and new systems in the field of management, accounting and other sciences as a result of the tremendous development in science and technology, among these concepts delegation of authority and of performance audit, where emerged the concept of mandate, which is to be given the responsibility and authority to other people to complete the duty specified Status Agreed and under his supervision at the same time, retains full responsibility for the success of the work, and that the use of the mandate alone is not enough to achieve the desired goals, this means that the mandate has to be under the performance audit requirements until they are sure of the delegation of power efficient. Where it became the integration of the delegation of authority and audit the performance of the most important activities for any economic unit and want to continue the success in the markets, and here highlights the mandate proper authority through the performance audit on the efficiency, effectiveness and economic, which would contribute to the achievement of rational economic decisions. The research has reached to many of the most important conclusions that the delegation of authority under the performance audit will contribute to make rational economic decisions. The research has reached to many of the recommendations should be the most important of the government and private economic economic that the delegation of authority under the performance audit to make rational economic decisions.