ÐÓ°ÉÂÛ̳

As part of its annual workplan, the Office of Internal Audit conducted an audit of ÐÓ°ÉÂÛ̳operations in Yemen. The audit focused on governance, programme implementation (beneficiary targeting, identity management, cooperating partner management and monitoring) and operations (food safety and quality, and cash-based transfers). It also performed tailored reviews of management oversight, external relations, budget and programming, human resources management, community feedback mechanisms, transport and logistics, procurement and other cross-cutting areas. The Yemen Country Office sustained its operations in a complex political and operational environment ¨C its second-largest operation worldwide ¨C successfully assisting 8.6 million people in 2024 through the distribution of 135,683 metric tons of food and USD 39.7 million in cash-based transfers. With large parts of the operation paused for much of the year, the country office navigated a specifically complex environment, with political interests, security issues, interference attempts and obstructions. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

ÐÓ°ÉÂÛ̳in 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.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP¡¯s operations in Yemen that focused on the period 1 May 2016 to 30 September 2017. The audit team conducted the fieldwork from 5 to 20 November 2017 at the Country Office premises in Sana¡¯a, Yemen. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/some improvement needed.