WFP in Yemen aims to save lives and protect livelihoods in emergencies, and specifically increase food consumption through the scale-up of life-saving emergency food assistance, particularly among the most food insecure population, as well as to expand coverage of nutrition interventions to prevent and treat moderate acute malnutrition. The political and operational context in Yemen is one of the most complex and challenging for WFP. Over four years of protracted conflict have left the country’s critical economic and civil infrastructure in ruins; displaced more than three million people; led to significant loss of income and livelihoods; increased prices of basic foods up to double pre-crisis levels; and pushed the economy close to a downfall. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/some improvement needed.