As part of its annual workplan, the Office of Internal Audit conducted a follow-up review of the implementation of agreed actions from the December 2023 Internal Audit of WFP Operations in Madagascar (AR/23/21) rated Ineffective / unsatisfactory, i.e., internal controls, governance, and risk management practices were not adequately established and not functioning well. The audit report made seven high-priority and three medium-priority observations with 20 related agreed actions due in 2024.The review team conducted the remote fieldwork from 25 November to 6 December 2024.