Audit and evaluation play crucial roles in the oversight function of organizations. Both professions
share commonalities that have led some to call for “enhanced oversight” through stronger
collaboration of the two functions. Our experience suggests that joint assessments can help
promote a holistic three-dimensional view of performance, which looks both inside and outside
organizations to see whether inputs matched with outputs and outcomes. However, tangible
differences in paradigm and approach need discussion before further convergence of the functions
is countenanced. The separation of the two functions ensures their independence, which is a
guarantee of the credibility of the auditors and evaluators’ work.
Author:
Indran A. Naidoo, UNDP Independent Evaluation Office
Published:
Evaluation: The International Journal of Theory, Research and Practice, November 2019
DOI: 10.1177/1356389019889079
Download:
To access this article online, visit the
SAGE journals