A formative audit of the ECAETC year 1 evaluation. Audit procedures, findings, and issues

The present paper outlines the choice and use of procedures in a formative audit of a first-year evaluation and discusses the major issues that arose as the audit was conducted. The joint discussion of procedures and issues is intended to reflect the interactive interplay between specific procedures and broader audit-related issues, a distinguishing characteristic of this audit. The authors discuss how the four broad audit issues that arose - purpose, structure, role of the audit trail, and resources - were examined during the course of the audit and upon postaudit reflection. The authors' experiences in this context suggest a broadening of the audit concept beyond assessments of methodological quality. A summary of the individual audit reports is presented also to illustrate the nature of the audit findings.