Performance Auditing and Policy Evaluation: Discussing Similarities and Dissimilarities

For a long time, policy evaluation and performance auditing, were quite distinct activities. In several supreme audit institutions in the industrialized world, there now appears to be a growing collaboration between auditors and evaluators. This paper focuses on possible similarities and dissimilarities of both professional activities. It also points at spin-offs from evaluation to auditing and from auditing to evaluation.

English