Petra Müller

Performance Audit and Evaluation

Similarities and Differences between the Performance Audits of the German Federal Court of Audit and Evaluations on Active Labour Market Policies


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The article discusses the aims, methods and results of several audits the German Federal Court of Audit conducted regarding the performance of the Federal Employment Agency. It examines the similarities and differences between these performance audits and evaluations on active labour market policies. It comes to the conclusion that both approaches aim at improving the management and control of public programmes and organisations. They vary, however, in their focus. The performance audits of the German Federal Court of Audit primarily aim at improving the implementation of a given policy. In contrast, evaluations seek to support the process of shaping the policies. Performance audits and evaluation both depend on their recipients to acknowledge their results and accept their recommendations.

Performance Audit, Evaluation, German Federal Court of Audit (Bundesrechnungshof), Labour Market Policy