operational auditing indicators in the field of housing

Purpose:The main purpose of the present study is to design and calculate operational audit indicators in the field of housing.
Methodology:This research is a survey research of Delphi type.The statistical population of the research consists of experts and elites in the field of audit and operational audit, and they form 13 samples using the purposeful and judgmental sampling method. By using Raymond Kiwi method, dimensions, components and operational audit indicators were determined in the field of housing and then by asking the experts for their opinion, along with the fuzzy Delphi method, their consensus was obtained. After that, the TOPSIS fuzzy weighting method was used to determine the ranking of the indicators approved by the experts.
Findings:The results of this research showed that out of 38 operational audit indicators extracted from theoretical bases,33 indicators have obtained the general consensus of the Delphi group. In the dimension of economic efficiency, the non-financial component of the budget performance index and the cost of equipment to operating income, in the dimension of efficiency, the component of asset efficiency, the ratio of the use of materials per square meter and in the measure of effectiveness, the component of the effectiveness of the results of the index of compliance with long-term goals and strategies have been assigned a higher rank.
Increasing knowledge:The results of the present research show that companies can take steps to increase effectiveness, efficiency and economic efficiency by improving budget performance, using materials and matching long-term goals and strategies of the organization