Government Auditing Standards - 2018 Revision


Book Description

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.




Federal Evaluations


Book Description

Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.




Federal Program Evaluations


Book Description

Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.




Program Evaluation


Book Description

Program Evaluation 3rd edition has the hallmarks of thoroughness, insight and fluency of other editions but brings us up to date with a map of the evaluation territory new travelers will find invaluable.' Professor Murray Saunders, UK and European Evaluation Societies John Owen's Program Evaluation helps practitioners clarify distinctions between what we evaluate, the various motivations for conducting evaluation, and the approaches attendant to each. Timely evaluation examples liberally sprinkled throughout this book make it exceptionally useful and helpful to practitioners. I highly recommend Program Evaluation.' Professor Marvin Alkin, UCLA Graduate School of Education + Information Studies Everyone involved with policy and program development and delivery is being asked to plan more carefully, reflect more critically and justify their decisions. The key to this is evaluation. Program Evaluation offers a conceptual yet straightforward and practical overview of the evaluation process for both beginners and experienced practitioners. It shows evaluators how to identify appropriate forms, approaches and methods, using an original framework. John Owen examines the contributions of evaluation to program provision, and offers proven techniques for involving stakeholders in the planning process and for disseminating the evaluation findings. This third edition has been thoroughly revised to incorporate recent research on evaluation and new examples of good practice. It includes sections of management of evaluation, negotiating evaluation plans, program logic and ex ante evaluation, evidence based practice, performance management and accountability. With international examples from a range of health, education, welfare, community and other settings, Program Evaluation is an essential reference for anyone involved in evaluation in both the public and private sectors.




Crossover of Audit and Evaluation Practices


Book Description

Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together. • Part One provides definitions of performance audit, internal audit and program evaluation. • Part Two addresses several challenges that professionals face in applying these standards and principles. • Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why. Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.




Evaluation and Auditing: Prospects for Convergence


Book Description

Both evaluation and auditing claim to help decision makers by providing them with systematic and credible information that can be useful in the creation, management, oversight, change, and occasionally abolishment of programs. Yet despite considerable overlap in objectives, subject matter, and clients, auditing and evaluation have until recently functioned largely in isolation from on another. The literature of each discipline scarcely recognized the existence of the other; academic preparation of auditors and evaluators could hardly be more different. Organizationally, the two activities have traditionally been separate. The practitioners have difficulty communicating with one another not only because of differences in vocabulary but also because of some important differences in mind-set. This issue of New Directions for Evaluation explores the question of whether auditing and evaluation are on convergent courses or whether the two disciplines will persist as distinctive services to decision makers. The chapters are based on presentations made at the International Evaluation Conference held in Vancouver, British Columbia, in November 1995. This is the 71st issue in the journal series New Directions for Evaluation. For more information on the series, please see the Journals and Periodicals page.