As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP’s management of
mobile-based transfers in West and Central Africa that
focused on the period 1 January 2018 to 31 December 2018.
The audit team conducted the fieldwork from 11 February to
5 July 2019. The audit was conducted in conformance with
the International Standards for the Professional Practice
of Internal Auditing.