As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Ukraine that focused on end-to-end delivery processes, including programme set-up and beneficiary management; programme implementation ‒ cash-based transfers; programme implementation ‒ in kind assistance; and monitoring and reporting processes, as part of the limited emergency operation. WFP’s work in Ukraine, as defined in the limited emergency operation (February‒December 2022) document, aimed to temporarily amplify the capacity of the in-country humanitarian system. Interventions included providing (a) immediate food assistance through a combination of cash-based transfers and in-kind modalities, and (b) logistics and telecommunications-related support, as well as other on-demand services to the humanitarian community. The nature of the emergency in Ukraine is complex and unprecedented in WFP. Before the conflict, Ukraine was a highly digitized, middle-income country with structured social security frameworks and tight data protection regulations. WFP had not had a permanent presence in the country since 2018. The situation is further challenging in that humanitarian access to non-government-controlled areas had not been granted (at the time of audit fieldwork). Based on the results of the audit work performed for the period in scope (March to September 2022) and given the programmatic set-up in place, the Office of Internal Audit reached an overall conclusion of some improvement needed.