The Function and Purpose of Audits and Evaluation Programs

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Introduction The function and purpose of audits and evaluation programs are to ensure that periodic, formal review occurs such that program implementation and budget can be informed. The audit and evaluation process serves to provide information to the teams responsible for execution of those programs regarding their results and work quality. It is essential that the audit and evaluation program procedures result in new information and do not duplicate previous efforts. Essentially, the audit and evaluation programs should answer questions that have not been fully answered by other analysis or that are essential to a long-term view of performance and that facilitate the ability to gain an objective view and independent perspective with respect to the results and quality of the programmatic efforts ("Foundations for Success," 2012). Comparison of Audit and Evaluation Program The Panda organization of the World Wildlife Fund conducts audits and program evaluations for the programs they fund. The audits and program evaluations are performed according to the WWF Standards of Conservation Project and Programme Management. According to the WWF standards, each step must be completed but the level of detail depends on the circumstances of individual programs and projects. Accordingly, each team is charged with deciding what level of detail to include and whether to include certain steps in order to apply the guidance provided in the WWF standards document. The standards
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