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Evaluation of the International Development Projects in Cambodia and Kosovo supported by the Swedish National Audit Office

This assigment was an evalaution of the International Development Projects in Cambodia and Kosovo supported by the Swedish National Audit Office (SNAO). The purpose of the evaluation was to stimulate learning and to encourage results orientation in the projects and to form a basis for the design of future assistance. A main focus was to assess whether the goals at different levels are being achieved, i.e. the effectiveness of the support provided. The evaluation also sought to answer questions related to four other common evaluation criteria; relevance, efficiency, impact and sustainability.

More specifically, the objectives of the evaluation was to assess the contribution of the Swedish National Audit Office (SNAO) to identified goals in terms of:

  • The general sub-goals of SNAO's international development efforts, which include the effectiveness of audit processes, audit report quality and use, and the effectiveness of relationship and communication with major stakeholders.
  • Project specific goals. In the case of Cambodia these are to build the capacity of financial audit, mainly by means of an audit manual, coaching of pilot audits, development of the process for quality assurance and control, and coaching of a group of auditors as trainers in financial audit. In the case of Kosovo, the goals have a focus on performance audit, but also financial audit and management capacity features, some elements of the recently agreed support are to enforce performance audit, introduce time reporting, develop industrial relations, and introduction of a certification system.

The evaluation was conducted May to November 2014 and presented to SNAO and project stakeholders as two separate reports.

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