As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Yemen which focused on beneficiary management, cash-based transfers, supply chain, monitoring and a tailored review of the management of cooperating partners, access management, finance and resource management. Yemen continues to be divided into two main areas controlled by parallel authorities, which have sustained armed conflict for the last seven years. This political structure has fragmented the country into multiple zones held by various armed groups. The country’s economic crisis deepened in 2021 due to the protracted conflict, continued political instability and economic disintegration. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.