ABSTRACT
This concluding chapter draws on the work of the contributing chapters to draw out themes that appear to shape the relationships between the three activities examined – performance audit, internal audit, and evaluation – in order to act as a stimulus and guide for those considering adopting similar approaches to crossover activity. It suggests that there are a number of factors which may influence the degree of collaboration that is possible or likely between the oversight activities. These factors are the institutional setting for the work; the organizational culture and leadership; the purpose of the oversight work; and the amount of investment in such work and the flexibility of approaches taken. The chapter also discusses a number of considerations that commonly need to be managed by auditors or evaluators alike, and which are therefore areas in which there is scope for those from one activity to apply the lessons from the experiences of others. These considerations are the importance of timeliness and relevance of the work; professional judgment and rigor; reputation management; usefulness, and finally quality and independence.
