Comparing and Contrasting Auditing and Evaluation

Abstract

This article raises some questions about the relationship between auditing and evaluation in their approaches to program assessment. How are they similar or different? What can they learn from each other? Four aspects of the relationship are examined: (1) the different origins of auditing and evaluation; (2) the definitions and purposes of both, along with the types of questions each typically seeks to answer; (3) contrasting viewpoints and emphases of auditors and evaluators that emerge in the performance of their work; and finally, (4) some commonalities of interest leading to areas of likely mutual influence and benefit.