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Internal Audit of WFP Operations in Bangladesh - December 2023

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Bangladesh that focused on key controls under priority focus areas informed by a risk-based approach. These areas included governance, programme management, non-governmental organization management, cash-based transfers, monitoring, budget management and security.
The Country Strategic Plan for 2022–2026 is aligned with the United Nations Sustainable Development Cooperation Framework for Bangladesh and the Government of Bangladesh’s five-year plan. Through four strategic outcomes, the country strategic plan aims to strengthen country capacities, resilience-building programmes and, upon request by the government, respond to crises through the provision of food and nutrition assistance to affected people and through coordination and common services to humanitarian partners.
The country office reached 1.7 million beneficiaries. The audit focused on strategic outcome 1: Populations affected by crisis in Bangladesh are able to meet basic food, nutrition and other essential needs during and after crises. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of Major improvement needed.