Ethiopia represents a unique operational context for WFP. The Government of Ethiopia is by far the most important humanitarian actor and development investor in the country, defining and leading all policy processes, institutional structures, and organizational arrangements at federal, regional, and sub-regional levels. As is true for all humanitarian and development partners, WFP’s activities and support for the Government are delivered exclusively in partnership with Government agencies, within defined boundaries, with strong implications for autonomy of action and enforcement of key standards of accountability and risk management. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / major improvement needed.