In recent years, management performance auditing has gained increasing attention as an important tool for enhancing accountability, transparency, and improving organizational performance. However, its effectiveness is not limited to technical standards and procedures and is influenced by the interaction of human and non‑human actors. The aim of this study is to explain the role of human and non‑human actors in the effectiveness of management performance auditing. This research is applied in terms of purpose and descriptive–survey in terms of method. The statistical population includes senior and middle managers, performance auditors, internal auditors, and experts from audited units in organizations with experience in implementing performance auditing. Data were collected through a questionnaire based on a five‑point Likert scale. In total, 29 items were designed to measure three research variables—human actors, non‑human actors, and the effectiveness of management performance auditing—and were analyzed using structural equation modeling. The findings indicate a positive and significant relationship between both human and non‑human actors and the effectiveness of performance auditing, with human actors playing a stronger role in explaining its effectiveness. Therefore, the effectiveness of management performance auditing results from the simultaneous interaction of factors such as managers’ organizational commitment, auditors’ professional competence and independence, as well as regulations, structures, organizational culture, and technological infrastructures, and focusing solely on the technical aspects of auditing cannot lead to real effectiveness.