Crossover of Audit and Evaluation Practices: Challenges and Opportunities

Cover
Half Title
Series Page
Title Page
Copyright Page
Table of Contents
List of Illustrations
List of Boxes
Preface
Foreword
Chapter 1: Introduction
	Audit and Evaluation
	Definitions
	Performance Audit and Program Evaluation
	National Audit Offices as Leaders in Practice
	Internal Audit and Program Evaluation
	Performance Information – A Common Preoccupation
	Themes and Structure of the Book
	References
Part I: The Basics
	Chapter 2: Performance Audit Defined
		Introduction
		How the Practice Is Defined
		INTOSAI Standards Framework for Performance Audit
		The Performance Audit Process
		The Management of Audit Risk
		Concluding Remarks
		References
	Chapter 3: Internal Audit Defined
		Introduction
		The Internal Audit Profession
		International Standards of Practice for Internal Audit
		Internal Auditor Skills and Experience
		Differences Between Internal and External Audit
		Conclusion
		References
	Chapter 4: Defining Evaluation
		A Brief Note on the History of Evaluation
		Evaluation as a Function and an Institutionalized Practice
		Evaluation Purpose, Scope, and Approach
		Quality in Evaluation
		Concluding Remarks
		References
	Chapter 5: The Practices of Audit and Evaluation
		Introduction
		What is Defining and Unique?
		What is Shared?
		Conclusion
		Note
		References
		Appendix A
Part II: Addressing Challenges in Practice
	Chapter 6: Ethics in Audits and Evaluation: In Search of Virtuous Practices
		Introduction
		The Sources of Ethical Dilemmas in Practice
		Resolving Ethical Dilemmas: Insights from Philosophical Perspectives and Research
		Key Questions and Answers for Ethical Practice
		Creating the Predispositions for Ethical Behavior (Prevention)
		Conclusion
		References
	Chapter 7: Managing Reputational Risk
		Introduction
		An Analytic Framework
		Conclusions
		References
	Chapter 8: Framing Recommendations
		Introduction
		The What and Why of Recommendations
		Factors Affecting Effectiveness
		Framework for Recommendations
		Australian National Audit Office Case Study
		Case Study Assessment of the Framework
		Relevance for Internal Audit and Evaluation
		Conclusion
		References
	Chapter 9: Auditing in Changing Times: The UK National Audit Office’s Response to a Turbulent Environment
		State Audit Institutions and Change
		The National Audit Office and its Environment
		Changing Environment in the United Kingdom
		What are the Implications for the NAO and its Performance Audit?
		Responses to the Changing Environment
		Lessons for Evaluation and Internal Audit
		References
	Chapter 10: Understanding the Practice of Embedded Evaluation: Opportunities and Challenges
		Embedded Evaluation Defined
		Challenges and Opportunities
		Two Short Case Studies
		Conclusion
		References
Part III: Practices Working Together
	Chapter 11: Conducting Evaluation in An Audit Agency
		Differences Between Performance Audits and Program Evaluations
		History of the GAO’s Adoption of Evaluation
		GAO Policy and Procedures Support Evaluations
		Conclusion
		References
	Chapter 12: Two Sides of the Same Coin: The UNESCO Example
		Different Models for Location of Oversight Functions Exist
		Oversight Within the UNESCO Context
		Overall Lessons
		Two Coins or Two-Sides-Of-One-Coin?
		Notes
		References
	Chapter 13: Lessons 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
		Introduction
		The Joint Undertaking
		Naming the “Beast,” Decision Rights, Communication Channels, and Protocols
		Developing Common Understandings to Assess Evaluability and Define Key Questions
		Data Collection Methods, Triangulation, and Agreeing on What Constitutes Credible Evidence
		Report Writing and Dealing with Sensitive Language to Ensure Independence, Credibility, and Utility
		The Fear Factor Versus the Enhanced Credibility Ripples
		Concluding Remarks for Further Consideration
		References
	Chapter 14: Reflections on Opportunities and Challenges in Evaluation in the Development Banks
		Introduction
		The Role of MDBs
		Audit Versus Evaluation
		Audit, Evaluation, Lesson Learning, and Results Reporting at the IDB
		Personal Reflections on the Work of the Operations Evaluation Office (OEO)
		Final Thoughts
		Notes
		References
	Chapter 15: Conclusions
		Influencing the Scope for Crossover
		Common Considerations
		References
	List of Contributors
	Index