The audit focused on WFP's programme implementation under Strategic Outcome one "Vulnerable communities in Cambodia have access to nutritious, safe, diverse, convenient, affordable and preferred foods by 2025"; Strategic Outcome two "Poor and vulnerable communities in Cambodia are more resilient to shocks and stresses in the food system by 2023"; and Strategic Outcome three "National and subnational institutions have strengthened capacities to mitigate risks and lead coordinated shock preparedness and response efforts by 2025". These three outcomes represented almost 94 percent of the Country Strategic Plan expenditure in 2020. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.