As part of its annual work plan, the Office of Internal Audit conducted an audit of the functionality and application controls of WFP’s Logistics Execution Support System (LESS). The LESS application is WFP’s tool for “real time management” of commodities in the supply chain, from the point of receipt through to the final delivery point, whether it be managed by cooperating partners or WFP distribution teams. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.