In line with its strategic goals and objectives, WFP delivers life-saving and development-enabling work that benefits the poorest and most marginal people – those in greatest need. To achieve this, beneficiary targeting plays a central role in all WFP operations. It informs every aspect and the entire duration of the WFP programme cycle from initial problem and vulnerability analysis, to needs assessment, programming adjustments, monitoring and finally evaluation. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / major improvement needed.