Glosario Términos Gestión Bancaria Auditoría

Páginas: 51 (12728 palabras) Publicado: 22 de diciembre de 2015
Glossary of Key Terms in Evaluation and
Results Based Management
Glossaire des principaux termes relatifs
à l’évaluation et la gestion axée sur les résultats
Glosario de los principales términos
sobre evaluación y gestión basada en resultados

This publication was reprinted with a new cover in 2010. The original content remains unchanged.

Glossaire

GLOSSARY OF KEY TERMS IN EVALUATION
ANDRESULTS BASED MANAGEMENT

GLOSSAIRE DES PRINCIPAUX TERMES RELATIFS À L’ÉVALUATION
ET LA GESTION AXÉE SUR LES RÉSULTATS

GLOSARIO DE LOS PRINCIPALES TÉRMINOS SOBRE EVALUACIÓN
Y GESTIÓN BASADA EN RESULTADOS

OCDE 2002

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Glossaire

FOREWORD

The DAC Working Party on Aid Evaluation (WP-EV) has developed this glossary of key terms in evaluation and results-based
management because of the need to clarifyconcepts and to reduce the terminological confusion frequently encountered in these areas.
Evaluation is a field where development partners – often with widely differing linguistic backgrounds – work together and need to use
a common vocabulary. Over the years, however, definitions evolved in such a way that they bristled with faux amis, ambivalence and
ambiguity. It had become urgent to clarifyand refine the language employed and to give it a harmonious, common basis. With this
publication, the WP-EV hopes to facilitate and improve dialogue and understanding among all those who are involved in development
activities and their evaluation, whether in partner countries, development agencies and banks, or non-governmental organisations. It
should serve as a valuable reference guide inevaluation training and in practical development work.
The selection of terms and their definitions in the attached glossary have been carefully discussed and analysed and have benefited
from advice and inputs, notably from DAC Members and the academic evaluation community. A WP-EV Task Force, chaired by
theWorld Bank, led the overall project, in collaboration with the Secretariat. France took the leadon the French version, whilst the
Inter-American Development Bank produced the Spanish translation. Denmark, the Netherlands, Norway, and UNDP provided
financial support for the initial collection and review work, and Switzerland contributed financial support for producing this free
distribution publication.
The process has been guided by the highest considerations of clarity and conciseness and aspirit of collaboration and compromise
in terms of the willingness of major development agencies and banks not to impose their specific vocabulary on others. Although
terminology will continue to evolve alongside changing development practices and management instruments, this glossary is a “stateof-the-art” of key terms in use today.
Niels Dabelstein
Chair of the Working Party on Aid EvaluationOCDE 2002

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Glossaire

The Development Assistance Committee (DAC) Working Party on Aid Evaluation is an international forum where bilateral and
multilateral development evaluation experts meet periodically to share experience to improve evaluation practice and strengthen
its use as an instrument for development co-operation policy.
It operates under the aegis of the DAC and presently consists of30 representatives from OECD member countries and
multilateral development agencies (Australia, Austria, Belgium, Canada, Denmark, European Commission, Finland, France, Germany,
Greece, Ireland, Italy, Japan, Luxembourg, Netherlands, New Zealand, Norway, Portugal, Spain, Sweden, Switzerland, United
Kingdom, United States, World Bank, Asian Development Bank, African Development Bank,Inter-American Development Bank,
European Bank for Reconstruction and Development, UN Development Programme, International Monetary Fund).

OCDE 2002

Further information may be obtained from Hans Lundgren, Advisor on Aid Effectiveness, OECD, Development Co-operation
Directorate, 2 rue André-Pascal, 75775 Paris Cedex 16, France. Website: www.oecd.org/dac/evaluation.

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Glossaire

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