As part of its annual work plan, the Office of Internal
Audit conducted an audit of Tone-at-the-Top in WFP that
focused on the period 1 October 2018 to 30 September 2019.
One of internal audit’s key responsibilities is to assess
the adequacy and effectiveness of the internal control
environment directly impacted by tone-at-the-top and
culture, and the conduct that arises from employees acting
out and exhibiting their interpretation of the values of
that culture. Based on the results of the audit, the
Office of Internal Audit has come to an overall conclusion
of partially satisfactory with major efforts still needed.