As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Sri Lanka that focused on key controls under priority focus areas informed by a risk-based approach. These areas included programme management, non-governmental organization management, monitoring, cash based transfers, and supply chain including logistics and procurement. Through four strategic outcomes, the Country Strategic Plan for 2023–2027 seeks to provide protective food assistance and other support as required in the short term and to restore and improve food security and nutrition by developing in-country capacity and reducing vulnerability through an integrated resilience and nutrition-sensitive approach that layers and sequences programming. The country office reached 1.4 million beneficiaries in 2022. The audit focused on strategic outcome 1: Vulnerable communities in Sri Lanka meet their food, nutrition and other essential needs during and after crises. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.