Program Audit and Evaluation: A Theory

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Table of Contents

Abstract
Research Methods
Strengths and Weaknesses
The Evolution of Program Evaluation and Audit
Implications
Conclusions
References

Abstract

The human society has always tried to find ways to control its activities and be sure about the proper ways in which resources are used. The most adequate ways that have been found to this day include the procedures of program evaluation and audit. Being the processes of monitoring the financial side of the activities of a person or an organization, program evaluation and audit have recently become wider notions used to refer to the comprehensive overview of the finance, efficiency, economic side and the extent of expectation meeting that an activity or a program involves.

Program evaluation and audit are ones of the most reliable ways to control the activities of persons or organizations. Being the processes of monitoring the financial side of the activities of a person or an organization, program evaluation and audit have recently become wider notions used to refer to the comprehensive overview of the finance, efficiency, economic side and the extent of expectation meeting that an activity or a program involves. Nowadays, program evaluation and audit are used in various spheres of human activities including politics, economy, business, etc. Moreover, apart from the finance audit, it is possible to have a management audit, a performance audit, or an efficiency audit (Shafritz et al., 2008, Ch. 14). Accordingly, the ways in which audit is carried out are also diverse.

Research Methods

For example, the synthesis of all the above mentioned audit types with the following purposes of the audit presents the so-called comprehensive auditing process. Research methods it involves are directed at finding out the proper and legislatively-correct ways the funds were spent, economic and efficient usage of the mentioned funds, and the extent to which the goals achieved can be matched with the goals established beforehand (Shafritz et al., 2008, Ch. 14).

Strengths and Weaknesses

Accordingly, program evaluation and audit have their strengths and weaknesses. The former include the opportunity to monitor the performance of a person or an organization for a certain period of time and the chance to make the necessary correction based on the audit results. The latter include the possible biases of auditing, but these biases are fought with by establishing the independent auditing agencies (Shafritz et al., 2008, Ch. 14).

The Evolution of Program Evaluation and Audit

Among the sources of program evaluation and audit the internal and eternal desire of people to have everything controlled and itemized can be mentioned. Moreover, the development of the society can also be called the factor that conditions the wide spread of auditing to all the activity area of human beings. Finally, program evaluation and audit have technological progress and the informative age in the development of the mankind as their sources (Shafritz et al., 2008, Ch. 14).

Implications

As for the implications of program evaluation and audit, the need of the strict and proper control over the society can be mentioned. In other words, it is impossible to control and improve the phenomenon which is not measured. Program evaluation and audit deal with the measurement of the efficiency of certain phenomena in order to point out the drawbacks and provide guidelines for the further improvements (Shafritz et al., 2008, Ch. 14).

Conclusions

To conclude, being the processes of monitoring the financial side of the activities of a person or an organization, program evaluation and audit have recently become wider notions used to refer to the comprehensive overview of the finance, efficiency, economic side and the extent of expectation meeting that an activity or a program involves.

References

Shafritz, Jay M., E.W Russell and Christopher R. Borick. Introducing public administration. Longman, 6th Edition, 2008.

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