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.
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