As part of its annual work plan, the Office of Internal Audit conducted an audit of Tone-at-the-Top in WFP that focused on the period 1 October 2018 to 30 September 2019. One of internal audit’s key responsibilities is to assess the adequacy and effectiveness of the internal control environment directly impacted by tone-at-the-top and culture, and the conduct that arises from employees acting out and exhibiting their interpretation of the values of that culture. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory with major efforts still needed.