As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Philippines. The audit focused on risk management and management oversight, programme design and implementation, assessment and beneficiary targeting, identity management, monitoring activities, community feedback mechanisms, and procurement. The audit also carried out tailored reviews of finance and accounting, cooperating partner management and cash-based transfers. The audit covered the period from 1 January to 31 December 2024. During this period, WFP’s direct operational expenses in the Philippines were USD 13 million, reaching approximately 178,000 direct beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.