As defined in the Country Strategic Plan 2019–2022, WFP’s operations in Nigeria aim to assist populations in conflict-affected and hard-to-reach areas. The interventions range from unconditional food assistance, both in-kind food and cash-based transfers, to nutrition prevention and treatment support, and conditional assistance for resilience projects. Expenditure pertaining to the Country Strategic Plan from 1 January to 31 December 2020 amounted to USD 213 million. The audit focused on the country office’s implementation of the two activities under Strategic Outcome 1 of the Country Strategic Plan: “Internally displaced persons, returnees, refugees and local communities affected by crises in Nigeria are able to meet their basic food and nutrition needs during and in the aftermath of shocks”. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.