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Posted by Ana on 23rd Apr 2012

Re: there are audtis and then there are audtis. Several years ago, there was an effort in the Canadian audit community to deal with the issues in this post. They produced 12 attributes of effectiveness. This work more-or-less disappeared as another flavour of the month, but the framework was far more useful in my view than a straight value-for-money perspective. The framework is still out there on the web in various places including in a draft paper THE EVALUATION OF ORGANIZATION PERFORMANCE:NORMATIVE PRESCRIPTIONS VS. EMPIRICAL RESULTS by V. MurryHowever, I don't think the framework really accounted for the non-linearity of complex systems. I did a workshop for accountants several years ago. It included a modified open space session in which one option was something like What would accountability look like for complex environments and issues? To my surprise, there were many people keen to explore that topic (but this was an isolated PD event with no follow up). So there's hope.