As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Namibia. The audit focused on organizational structure and staffing, risk management and oversight, programme design and implementation, procurement, resource management and monitoring. It also included tailored reviews of the strategic planning and performance and structured interviews with government counterparts, the Resident Coordinator, UN agencies and donors. The audit covered the period from 1 January 2024 to 31 March 2025. During this period, WFP’s direct operational expenses in Namibia were USD 2.3 million, reaching approximately 27,036 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.