Crossover of Audit and Evaluation Practices: Challenges and Opportunities

ISBN-13: 9780367897703 / Angielski / Twarda / 2020 / 234 str.

Barrados, Maria

Opis

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.

Spis treści

1. Introduction  Part 1: The Basics  2. Performance Audit Defined  3. Internal Audit Defined  4. Defining Evaluation  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  7. Managing Reputational Risk  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  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  14. Reflections on Opportunities and Challenges in Evaluation in the Development Banks  15. Conclusion