This chapter focuses on the characteristic of collaboration in public services partly as a product of and partly as a counter-movement to the supposedly competitive nature of New Public Management. It concentrates on the methods and standards by which national Supreme Audit Institutions (SAIs) have judged these developing collaborative arrangements. The chapter describes the main roles of SAIs in general and give some thought to their role in promoting the cause of evaluation. It explores emerging audit methodologies, investigates cases of auditees in collaborative arrangements, discusses judgment standards and, reflects on the effects of the audit of collaboration by SAIs. On the basis of case studies of Canadian and Netherlands SAIs, discusses whether audit judgments are supportive or corrective of the effects of collaborative government. The discussion of governance has had consequences for the audit of collaborative government: it has put internal control systems in the center of a regulatory policy, which connects internal control with quality assurance ambitions.