As part of its annual work plan for 2015, the Office of Internal Audit conducted an audit of the security and controls in WFP’s SCOPE system. SCOPE is being developed and implemented as WFP’s corporate digital platform to support the registration and management of beneficiary identity information, and the generation of transfer instructions to external service providers (SP) for Cash-based Transfer (CBT) operations, where external SP solutions are not appropriate. The audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing.