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Internal Audit of WFP Operations in Nigeria - March 2024

The audit focused on risk management and management oversight, programme design and implementation of selected activities, identity management and
digital solutions, supply chain, programme monitoring and accountability to affected population. In addition, the audit carried out tailored reviews of cash-based transfers, non-governmental organization management, donor engagement and contribution management, humanitarian access management, and gender and diversity. In 2022, WFP assisted 1.8 million beneficiaries, including 1.2 million residents and 0.5 million internally displaced persons, by providing 90,594 metric tons of food and USD 83.3 million in cash transfers. Expenses incurred in 2022 amounted to USD 283.2 million. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.