In response to the COVID-19 global pandemic, and the declaration by WFP on 27 March 2020 of a Level 3 Emergency Response, the Office of Internal Audit conducted a series of “real-time assurance” reviews during the period from May to November 2020. These reviews were designed and implemented to provide live assurance in a nimble and agile way in support of the organization as it responded to the emergency situation. The real-time assurance reviews involved desk reviews of supporting documentary evidence and interviews with relevant management and staff in WFP Headquarters and selected country offices and regional bureaux.