Central to WFP’s operating model and culture, reassignment is the process of internally deploying international professional staff, most of whom are required to rotate between posts and duty stations (at designated intervals) to where they are most needed. During the audit period, 1,056 staff were reassigned, comprised of 919 professionals and 137 senior staff. The average financial cost of relocating an international staff member through reassignment is estimated at USD 50,000. With WFP’s expansion of its rank-in-post promotion system to all grade levels starting in 2021, reassignment will act as the starting point through which promotions for duration of assignment will occur in the future. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory with some improvements needed.