As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s delivery through non-governmental organizations and cash-based transfers in Iraq, focusing on the period from 1 January 2018 to 30 September 2019. The audit team conducted the fieldwork from 3 to 20 November 2019 at the country office premises in Baghdad and Erbil, and through on-site visits to project sites in Erbil, Dohuk and Sulaymaniyah. Based on the results of the audit, the Office of Internal Audit came to an overall conclusion of partially satisfactory / some improvement needed.