The Office of Internal Audit conducted an audit of WFP’s operations in Somalia that focused on beneficiary management, cash-based transfers, supply chain, monitoring and finance, and which also incorporated tailored reviews of risk and fraud risk management, non-governmental organization partner management, budget management and stakeholder engagement. WFP’s work in Somalia assists shock and crisis-affected food and nutrition insecure people with food and cash-based transfers and provides logistics services to the humanitarian community. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.