Auditors’ understanding of evidence: A performance audit of an urban development programme

Abstract

Despite the potential advantages of a closer link between planning evaluation and programme evaluation , both fields have been developed independently. This is mainly due to significant differences between them, particularly in terms of historical background, evaluation scope and contexts, the articulation between theory and practice, and the timings of evaluation. This article advocates bridging the gap between these two fields, and presents the Plan-Process-Results (PPR) methodology as an example of, and a contribution to, this bridging process. PPR is a methodology for evaluating planning and plan implementation, integrating elements from three types of planning evaluation, based on rationality ex-ante, performance and conformance.