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Internal Audit of WFP Operations in Iran - February 2022

WFP’s work in Iran aims to contribute to improving the livelihoods and food security of the most vulnerable refugees in settlements within the
framework of the regional Solutions Strategy for Afghan Refugees. Interventions include the provision of: (i) unconditional food assistance to food-insecure refugees; (ii) conditional support to refugee women and girls to incentivize and facilitate educational and livelihood activities; and (iii) emergency food assistance through cash-based or in-kind transfers to shock-affected populations. The audit focused on the implementation of two activities under strategic outcome 1 of the Interim Country Strategic Plan that accounted for 87 percent of total cumulative expenditure up to 31 July 2021. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of effective / satisfactory.