ABSTRACT
The practices of performance audit, internal audit, and evaluation are compared and contrasted based on a set defining factors derived from the work in the definitional chapters and area experts. On the basis of these factors what is defining and unique and what is shared is identified. Each factor is further elaborated with a series of sub-factors that include the basis for potential collaboration. The distinctiveness of the three practices is evident. Their shared challenges in different contexts are often defined differently and dealt with differently but provide the opportunity for greater collaboration, learning and exchange. Yet within these areas of distinctive practice each share principles of practice, examine similar areas of work, have common elements of practice and face similar challenges.
