Audit and program evaluation are widely used analytical tools to assist EMBs to improve their accountability. The boundaries between auditing and program evaluation are blurred. Both provide independent, objective analyses of how the EMB uses its resources and assist EMB management to improve service delivery. An audit will generally concentrate on the economy, efficiency, and effectiveness of the EMB’s performance in relation to the objectives of its activities, as stated in its strategic plan or other legal and operational framework documents, while a program evaluation will systematically analyze how well a program, such as an election, is working. It will generally start from the basis of questioning whether the objectives determined by the EMB, or its framework, meet the needs of the EMB’s stakeholders.
