As part of its annual work plan for 2015, the Office of
Internal Audit conducted an audit of the security and
controls in WFP’s SCOPE system. SCOPE is being developed
and implemented as WFP’s corporate digital platform to
support the registration and management of beneficiary
identity information, and the generation of transfer
instructions to external service providers (SP) for
Cash-based Transfer (CBT) operations, where external SP
solutions are not appropriate. The audit was conducted in
accordance with the International Standards for the
Professional Practice of Internal Auditing.