• The relevance of project outcomes to policy goals;
• The long-term impact and sustainability of the programme;
• The value of the results to the intended beneficiaries (in particular the poor, women and other disadvantaged groups) within the context of locally-owned, directed and implemented processes of sustainable development;
• Accountability and value for money of all Irish Aid expenditure.

• To provide management with assurance about the adequacy, application and effectiveness of the internal control systems, designed to ensure accountability and value for money of all  Irish Aid expenditure;
• To alert management of significant weaknesses in control which have resulted, or may result, in material error, loss, exposure or other undesired events;
• To advise management on control improvement and risk management thereby minimising the potential for future occurrence of problems.

Structure of the E&A Unit

The Evaluation and Audit Unit reports to the Director General who is head of Irish Aid. The Unit is currently staffed by a head of Unit, three auditors (with an additional post to be filled shortly) four evaluators and one Executive Officer.  In addition to the Evaluation and Audit Unit there are also seven internal auditors based locally in the Department’s Overseas Offices in programme countries. 

Evaluation and Audit Planning
The E&A Unit currently plans its activities on a calendar year basis. In addition to the annual plan, specific plans are developed for each evaluation or audit conducted. The Unit, in conjunction with relevant line management, compiles terms of reference for each assignment. Recently, the Unit has sought to improve the planning process by moving towards a Risk-based approach. The use of formal Risk Assessment techniques in the planning process will be associated with evaluation and audit planning over a longer period i.e. three to five years. This compilation of strategic evaluation, audit plans and the performance of risk assessment in association with management, will strengthen links with stakeholders and firmly establish joint ownership of the evaluation and audit process without compromising the independence of the function.

Evaluation and Audit Users
The main users of evaluation and audits to date have been the desk and country staff of Bilateral 1, Bilateral 2 and Multilateral. Other users include implementing partners and beneficiaries and organisations who benefit from Irish Aid funding or who supply services.