In response to the COVID-19 global pandemic, and the
declaration by WFP on 27 March 2020 of a Level 3 Emergency
Response, the Office of Internal Audit conducted a series
of “real-time assurance” reviews during the period from
May to November 2020. These reviews were designed and
implemented to provide live assurance in a nimble and
agile way in support of the organization as it responded
to the emergency situation. The real-time assurance
reviews involved desk reviews of supporting documentary
evidence and interviews with relevant management and staff
in WFP Headquarters and selected country offices and
regional bureaux.