Crossover of Audit and Evaluation Practices

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).

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