As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Guatemala that focused on cash-based transfers, supply chain, budget management, cooperating partner management, and monitoring. Through nine activities across five strategic outcomes, the country strategic plan supports the Government of Guatemala in achieving sustainable, inclusive and equitable development by investing in resilience building as well as nutrition-specific and sensitive programmes and policies. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of ‘some improvement needed’.