The evaluation and audit unit, reporting to the director general of Ireland Aid, has the responsibility for implementing an evaluation and audit programme covering all aspects of Ireland Aid's work.
An evaluation work programme is agreed on an annual basis and independent consultants are contracted to carry out the evaluation exercises. In all cases, the terms of reference for an evaluation cover the issue of aid effectiveness and examines the extent to which the intended beneficiaries have actually benefited from the assistance given.
In the bilateral programme countries, annual external audits are also carried out and these are in addition to the ongoing work of the internal auditors.