Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together.
• Part One provides definitions of performance audit, internal audit and program evaluation.
• Part Two addresses several challenges that professionals face in applying these standards and principles.
• Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why.
Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.
Table of Contents
Maria Barrados and Jeremy Lonsdale
Part 1: The Basics
2. Performance Audit Defined
Basia G. Ruta
3. Internal Audit Defined
4. Defining Evaluation
Jos Vaessen and Maurya West Meiers
5. The Practices of Audit and Evaluation: Similarities and Differences
Part 2: Addressing Challenges in Practise
6. Ethics in Audits and Evaluation: In Search of Virtuous Practices
Lisa Birch, Steve Jacob & Alex Miller-Pelletier
7. Managing Reputational Risk
Richard Boyle and Peter Wilkins
8. Framing Recommendations
9. Auditing in changing Times: The UK National Audit Office’s Response to a Turbulent Environment
10. Understanding the Practice of Embedded Evaluation: Opportunities and Challenges
Christian van Stolk and Tom Ling
Part 3: Practices Working Together
11. Conducting Evaluation in an Audit Agency
12. Two Sides of the Same Coin: The UNESCO Example
13. Lesson Learned from the Assessment of UNDP’s Institutional Effectiveness Jointly Conducted by the Independent Evaluation Office and the Office of Audit and Investigation of UNDP
Indran Naidoo and Ana Soares
14. Reflections on Opportunities and Challenges in Evaluation in the Development Banks
Jeremy Lonsdale and Maria Barrados
Maria Barrados is currently Executive-in-Residence at the Sprott School of Business, Carleton University. Her Canadian government career included working as a government program evaluator, as a performance auditor and audit executive at the Office of the Auditor General and as President of the Public Service Commission that included responsibility for internal audit and program evaluation.
Jeremy Lonsdale is Director of Defence value for money audit at the UK's National Audit Office. He has held a number of senior posts at the NAO. Between 2014 and 2016 he was a Senior Research Leader at RAND Europe in Cambridge. His publications include 'Performance auditing: Contributing to accountability in Democratic Government' (2011) and 'Making Accountability Work: Dilemmas for Evaluation and for Audit' (2007).