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Performance audit and evaluation: Similar tools, different relationships?
Author(s) -
Pollitt Christopher,
Summa Hilkka
Publication year - 1996
Publication title -
new directions for evaluation
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.374
H-Index - 40
eISSN - 1534-875X
pISSN - 1097-6736
DOI - 10.1002/ev.1041
Subject(s) - audit , computer science , accounting , process management , psychology , business
A comparison is made of the ways in which evaluators and performance auditors address a series of issues common to both. Based mainly on British and Finnish practice, it is suggested that the most important differences may lie less in the tools and methods used than in the framework of institutional relationships within which the activities are carried out.