دانلود کتاب Crossover of Audit and Evaluation Practices: Challenges and Opportunities

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Cover Half Title Series Page Title Page Copyright Page Table of Contents List of Illustrations List of Boxes Preface Foreword Chapter 1: Introduction Audit and Evaluation Definitions Performance Audit and Program Evaluation National Audit Offices as Leaders in Practice Internal Audit and Program Evaluation Performance Information – A Common Preoccupation Themes and Structure of the Book References Part I: The Basics Chapter 2: Performance Audit Defined Introduction How the Practice Is Defined INTOSAI Standards Framework for Performance Audit The Performance Audit Process The Management of Audit Risk Concluding Remarks References Chapter 3: Internal Audit Defined Introduction The Internal Audit Profession International Standards of Practice for Internal Audit Internal Auditor Skills and Experience Differences Between Internal and External Audit Conclusion References Chapter 4: Defining Evaluation A Brief Note on the History of Evaluation Evaluation as a Function and an Institutionalized Practice Evaluation Purpose, Scope, and Approach Quality in Evaluation Concluding Remarks References Chapter 5: The Practices of Audit and Evaluation Introduction What is Defining and Unique? What is Shared? Conclusion Note References Appendix A Part II: Addressing Challenges in Practice Chapter 6: Ethics in Audits and Evaluation: In Search of Virtuous Practices Introduction The Sources of Ethical Dilemmas in Practice Resolving Ethical Dilemmas: Insights from Philosophical Perspectives and Research Key Questions and Answers for Ethical Practice Creating the Predispositions for Ethical Behavior (Prevention) Conclusion References Chapter 7: Managing Reputational Risk Introduction An Analytic Framework Conclusions References Chapter 8: Framing Recommendations Introduction The What and Why of Recommendations Factors Affecting Effectiveness Framework for Recommendations Australian National Audit Office Case Study Case Study Assessment of the Framework Relevance for Internal Audit and Evaluation Conclusion References Chapter 9: Auditing in Changing Times: The UK National Audit Office’s Response to a Turbulent Environment State Audit Institutions and Change The National Audit Office and its Environment Changing Environment in the United Kingdom What are the Implications for the NAO and its Performance Audit? Responses to the Changing Environment Lessons for Evaluation and Internal Audit References Chapter 10: Understanding the Practice of Embedded Evaluation: Opportunities and Challenges Embedded Evaluation Defined Challenges and Opportunities Two Short Case Studies Conclusion References Part III: Practices Working Together Chapter 11: Conducting Evaluation in An Audit Agency Differences Between Performance Audits and Program Evaluations History of the GAO’s Adoption of Evaluation GAO Policy and Procedures Support Evaluations Conclusion References Chapter 12: Two Sides of the Same Coin: The UNESCO Example Different Models for Location of Oversight Functions Exist Oversight Within the UNESCO Context Overall Lessons Two Coins or Two-Sides-Of-One-Coin? Notes References Chapter 13: Lessons Learned from the Assessment of UNDP’s Institutional Effectiveness Jointly Conducted by the Independent Evaluation Office and the Office of Audit and Investigation of UNDP Introduction The Joint Undertaking Naming the “Beast,” Decision Rights, Communication Channels, and Protocols Developing Common Understandings to Assess Evaluability and Define Key Questions Data Collection Methods, Triangulation, and Agreeing on What Constitutes Credible Evidence Report Writing and Dealing with Sensitive Language to Ensure Independence, Credibility, and Utility The Fear Factor Versus the Enhanced Credibility Ripples Concluding Remarks for Further Consideration References Chapter 14: Reflections on Opportunities and Challenges in Evaluation in the Development Banks Introduction The Role of MDBs Audit Versus Evaluation Audit, Evaluation, Lesson Learning, and Results Reporting at the IDB Personal Reflections on the Work of the Operations Evaluation Office (OEO) Final Thoughts Notes References Chapter 15: Conclusions Influencing the Scope for Crossover Common Considerations References List of Contributors Index