As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Ethiopia. The audit covered the period from 1 January to 31 December 2024 and the areas in the audit scope included: (i) risk management, assurance project and oversight; (ii) needs assessment and targeting; (iii) identity management; (iv) management of cooperating partners; (v) logistics; (vi) cash-based transfers; (vii) monitoring; (viii) community feedback mechanism; and (viii) security and access. In 2024, WFP direct operational expenses in Ethiopia, amounted to USD 420.0 million, and the office reached approximately 8.6 million beneficiaries, 57 percent through unconditional resource transfers as part of activity 1 (4.1 million people assisted) and activity 3 (801,000 refugees reached). Other programme areas included nutrition (2.9 million beneficiaries), school meals (528,000 beneficiaries), capacity strengthening and livelihoods. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.