ABSTRACT
This chapter examines how another audit institution, the United Kingdom's National Audit Office, makes use of evaluative information to develop and drive its performance audit work. It considers how forms of learning highlighted in the Introduction occur: the cybernetic learning, the cognitive learning, and the social learning. The chapter examines how information has been developed and used, and what corrective actions have occurred when significant weaknesses are identified. It considers how the National Audit Office (NAO) in the United Kingdom has used evaluative and performance information to measure its success and seek to enhance its effectiveness. The chapter describes how evaluative information has been used in the development of the performance audit work of the NAO. It shows the importance of continuously refining the processes for collecting and validating the data to enhance its credibility. The chapter identifies the number of systemic lessons for the organization. These relate to: Methodological Strengths and Weaknesses, Knowledge Gaps, Skills caps, Client Relationship Issues.
