Integrating evaluation into performance audit: an empirical framework for governance accountability

Purpose This study aims to develop and empirically validate an integrated framework bridging performance audit with policy evaluation, addressing a methodological gap identified since the 1990s. Design/methodology/approach Drawing on contribution analysis (Mayne, 2012) and methodological triangulation (Denzin, 2017), the framework articulates four interdependent components: theory of change as a testable analytical structure, expanded evaluation criteria integrating the International Standards of Supreme Audit Institutions 300 standards and the Organisation for Economic Co-operation and Development (Organisation Economic Co-operation and Development (OECD)) dimensions, structured multi-actor participation and holistic governance assessment. Three performance audits conducted by a regional SAI in Southern Europe (Sindicatura de Comptes de Catalunya) constitute the empirical basis: social benefits (EUR 978m), extrahospital renal care (378,350 sessions) and hospital service compensation (54.2% of care expenditure). Findings The theory of change validation exposed broken causal links between policy design and implementation, revealing accountability failures invisible to standard economy, efficiency and effectiveness (3E) criteria: EUR 167.56m in improper payments, outsourced services exceeding hospital provision costs by 12.4% and pricing mechanisms lacking documented economic justification. A cross-case analysis identified six recurrent governance dysfunctions across the three sectors. Research limitations/implications The single SAI institutional context limits generalisability. Longitudinal studies are required to confirm the sustainability of identified improvements. Practical implications SAIs can implement the framework sequentially without prior legislative changes, progressively building methodological capacity across audit planning, execution and reporting phases. Social implications The framework strengthens public governance accountability by enabling audit mechanisms to diagnose causal determinants of policy failure rather than merely documenting performance shortfalls. Originality/value This is the first study to empirically validate an integrated framework combining theory of change validation, expanded OECD evaluation criteria and structured stakeholder participation within an institutional audit context, demonstrating performance audit’s capacity for double-loop institutional learning.