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| Accountability
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Obligation to demonstrate that work has been conducted in compliance with agreed
rules and standards or to report fairly and accurately on performance results vis
a vis mandated roles and/or plans. This may require a careful, even legally defensible,
demonstration that the work is consistent with the contract terms.
Note: Accountability in development may refer to the obligations of partners to
act according to clearly defined responsibilities, roles and performance expectations,
often with respect to the prudent use of
resources. For evaluators, it connotes the responsibility to provide accurate, fair
and credible monitoring reports and performance
assessments. For public sector managers and policy-makers, accountability is to
taxpayers/citizens.
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OECD
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OECD Glossary of terms in evaluation and results based management.
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| Accreditation
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Third-party attestation related to a conformity assessment body conveying formal
demonstration of its competence to carry out specific conformity assessment tasks.
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ISO
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ISO/IEC 17000
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| Accreditation
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Procedure by which a competent authority gives formal recognition that a qualified
body or person is competent to carry out specific
tasks. (Based on ISO/IEC Guide 2:1996, 12.11)
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FAO
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| Accreditation
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Documented recognition by an authoritative body that a certification body is competent
to carry out specific tasks
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HIVOS
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Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc,
Oct. 2010
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| Accreditation body
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Body that conducts and administers an accreditation system and grants accreditation.
(Based on ISO Guide 2, 17.2)
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FAO
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| Accredited certification body
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An entity that has demonstrated its qualification to perform certification within
a defined scope on behalf of a specified standards body.
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HIVOS
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Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc,
Oct. 2010
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| Appeal
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Mechanisms are in place that provide stakeholders with recurse where they feel their
position or point of view has not been adequately taken into account.
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ISEAL Alliance
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Credibility principles - Public draft for comment 0.1, May, 2010
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| Aquaculture
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Aquaculture involves cultivating freshwater and saltwater populations under controlled
conditions, and can be contrasted with commercial fishing, which is the harvesting
of wild fish
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American Heritage Definition of Aquaculture
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| Audit
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A systematic and functionally independent examination to determine whether activities
and related results comply with planned objectives. (Based on Codex Alimentarius,
Principles for Food Import and Export Certification and Inspection, CAC/GL 20)
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FAO
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| Audit
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An independent, objective assurance activity designed to add value and improve an
organization's operations. It helps an organization accomplish its objectives by
bringing a systematic, disciplined approach to assess and improve the effectiveness
of risk management, control and governance process. Note: A distinction is made
between regularity (financial) auditing, which focuses on compliance with applicable
statutes and regulations; and performance auditing, which is concerned with relevance,
economy, efficiency and effectivenes. Internal auditing provides an assessment of
internal controls undertaken by a unit reporting to management while external auditing
is conducted by an independent organization.
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World Bank
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IEG - How to build M&E systems to support better governance (Keith Mackay),
2007
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| Audit
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An independent, objective assurance activity designed to add value and improve an
organization’s operations. It helps an organization accomplish its objectives by
bringing a systematic, disciplined approach to assess and improve the effectiveness
of risk management, control and governance processes.
Note: a distinction is made between regularity (financial) auditing, which focuses
on compliance with applicable statutes and regulations;
and performance auditing, which is concerned with relevance, econo-my, efficiency
and effectiveness. Internal auditing provides an assessment of internal controls
undertaken by a unit reporting to management while external auditing is conducted
by an independent organization.
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OECD
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OECD Glossary of terms in evaluation and results based management.
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| Auditing
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A systematic, independent and documented process for obtaining evidence and evaluating
it objectively to determine if specific requirements are fulfilled. Auditing can
be internal. See also: Self evaluation. An internal audit can be verified by an
interested party and auditing can be done by an independent external (third) party.
See also: Re-auditing. In large or multiple production units and producer groups,
internal and external auditing is generally combined, preferably in a complementary
process, based on sampling. Sampling can be done at random and/or “risk based”.
Auditing tools include:
- lists of sites and members of producer groups with characteristics relevant for
risk based auditing;
- interview formats and related spreadsheets;
- standards lists as understood and applied by a producer group.
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HIVOS
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Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc,
Oct. 2010
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| Audit - 1st party
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See "self-evaluation" or "internal evaluation".
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ITC
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Trade for Sustainable Development program (T4SD)
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| Audit - 2nd party
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Verified by interested party (eg trade association, customer, retailer), no involvement
of third party. See also "External evaluation"
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ITC
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Trade for Sustainable Development program (T4SD)
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| Audit - 3rd party
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Legally independent entity involved in verification (impartiality) - maybe informal
(attestation) or formal (certificate) See also "Independent evaluation"
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ITC
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Trade for Sustainable Development program (T4SD)
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| Internal auditor
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A member appointed by the group checking whether reporting over a past period was
correct and complete in relation to the agreed objectives and planning. He or she
checks the implementation of the plan and reports to the management.
See also "self-evaluation" or "internal evaluation".
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HIVOS
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Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc,
Oct. 2010
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| External auditor
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The external auditor checks whether the internal auditor is performing, and reports
to the certification body.
See also "audit - 2nd party", "external evaluation".
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HIVOS
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Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc,
Oct. 2011
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