As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the State of Palestine that focused on beneficiary management, cash-based transfers, procurement, monitoring, finance, budget management and service provision. The work of WFP in the State of Palestine, as defined in the Country Strategic Plan 2018–2022, aims to provide relief food assistance to the poorest and most severely food insecure people in the State of Palestine. The country strategic plan also supports long-term resilience via a livelihood approach. The audit focused on the implementation of activities 1 –Provision of unconditional food assistance (including through cash-based transfers and in-kind modalities) and nutrition information to poor and food-insecure households, and 4 – Service provision of WFP’s delivery platforms to partners , under strategic outcomes 1 and 3. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.