The audit focused on WFP's programme implementation
under Strategic Outcome one "Vulnerable communities
in Cambodia have access to nutritious, safe, diverse,
convenient, affordable and preferred foods by 2025";
Strategic Outcome two "Poor and vulnerable
communities in Cambodia are more resilient to shocks and
stresses in the food system by 2023"; and Strategic
Outcome three "National and subnational institutions
have strengthened capacities to mitigate risks and lead
coordinated shock preparedness and response efforts by
2025". These three outcomes represented almost 94
percent of the Country Strategic Plan expenditure in 2020.
Based on the results of the audit, the Office of Internal
Audit has come to an overall conclusion of partially
satisfactory / some improvement needed.