INVITATIONAL PRACTICUM IN METAEVALUATION Session 2 9/15/11 GAO & Joint Committee Standards DLS 9/13/11 1.

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Presentation transcript:

INVITATIONAL PRACTICUM IN METAEVALUATION Session 2 9/15/11 GAO & Joint Committee Standards DLS 9/13/11 1

Session Objectives 1. Develop familiarity with & general understanding of the a. GAO Government Auditing Standards b. the Joint Committee Program Evaluation Standards 2. Acquire a notion of how the 2 sets of standards are used in metaevaluations 2

Session 2 Learning Activities Should have read the GAO Standards book (chapters 3, 7, & 8) The 2011 Program Evaluation Standards Attend to presentations on applying the two sets of standards Participate in classroom discussion of the two sets of standards and their application 3

SESSION 2 Intended learning outcomes-General The GAO and Joint Committee Standards in general History Intended users Intended uses (formative & summative) Nature of standards Benefits of standards Consequences of not meeting standards Grasp a general process for applying standards Sources of information on the two sets of standards 4

Session 2: Intended Learning Outcomes- GAO Standards in Particular Foci (financial audits, attestation engagements, performance audits Groupings of standards (General, Field Work, Reporting) General standards (independence, professional judgment, competence, quality control & assurance) Field Work standards /overarching concepts (Reasonable Assurance, Significance, Audit Risk) Field Work standards per se (Planning, Supervision, Obtaining Sufficient, Appropriate Evidence, Audit Documentation) Reporting standards (Reporting, Report Contents, Report Issuance & Distribution) 5

Session 2: Intended Learning Outcomes-The Program Evaluation Standards in particular Foci (evaluations of educational programs, projects, & materials in North America) Groupings of standards (Utility, Feasibility, Propriety, Accuracy, Evaluation Accountability) 30 specific standards 17 sponsoring organizations Accredited by ANSI 6

Session 2: Intended Learning Outcomes- Applying Standards Employ a metaevaluation framework (formative & summative) Train metaevaluation staff in the Standards Familiarize your client & relevant stakeholders with the standards Systematically apply the details of each standard Report findings to all right-to-know audiences Assist users to interpret the metaevaluation findings 7