As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Madagascar, focusing on supply chain, management of the emergency response, cooperating partner management, monitoring activities, cash-based transfers, payment processes, and budget management. The Country Strategic Plan has five strategic outcomes: promote an integrated, shock-responsive social protection system; provide children in vulnerable communities with access to nutritious foods while at school; extend integrated approaches for the prevention of malnutrition among vulnerable women, adolescent girls, and children; build the resilience of vulnerable smallholder households and communities; and ensure that interventions for addressing needs are supported by enhanced capacities and resources for emergency preparedness and response. Over the audit period, the country office assisted 2.8 million beneficiaries through the distribution of 84,000 metric tons of food worth USD 54 million and USD 21 million of cash-based transfers, representing 72 ercent and 28 percent respectively of total transfer value to beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of ineffective / unsatisfactory.