ABSTRACT
Evaluation and audit are distinct but related practices that support accountability, oversight, and better understanding of programs and policies. Thirty years ago the examination of their relationship suggested that they were converging practices. This has not been the case; rather, different approaches have developed in how audit and evaluation work together. There are different forms of audit and evaluation. Performance audit as practiced in national audit offices and internal audit are specifically examined and contrasted with the assessment of effectiveness in evaluation. The Introduction sets out the framework for the book that first defines performance audit, internal audit, and evaluation. Second, it examines challenges in the practices of common interest. Third, it describes cases in how the practices have worked together. The book has drawn together international chapter authors whose experience and insight have provided a robust analysis of the achievements and challenges of the three practices and how they can complement and support one another.
