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Understanding GAO & Joint Committee Standards in Metaevaluation Practicum

Gain insight into GAO Government Auditing & Joint Committee Program Evaluation Standards, their applications in metaevaluations, learning outcomes, and practical activities during the session. Familiarize with standards, history, intended users, uses, benefits, and consequences. Dive into specific standards for financial audits, attestation engagements, and performance audits. Explore the Program Evaluation Standards for evaluations of educational programs and projects. Learn how to apply the standards, train staff, and report findings effectively.

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Understanding GAO & Joint Committee Standards in Metaevaluation Practicum

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  1. Invitational Practicum in Metaevaluation Session 2 9/15/11 GAO & Joint Committee Standards DLS 9/13/11

  2. Session Objectives • 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

  3. Session 2Learning 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

  4. SESSION 2Intended 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

  5. 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)

  6. 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

  7. 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

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