As part of its annual workplan, the Office of Internal
Audit conducted an audit of WFP operations in Yemen which
focused on beneficiary management, cash-based transfers,
supply chain, monitoring and a tailored review of the
management of cooperating partners, access management,
finance and resource management. Yemen continues to be
divided into two main areas controlled by parallel
authorities, which have sustained armed conflict for the
last seven years. This political structure has fragmented
the country into multiple zones held by various armed
groups. The country’s economic crisis deepened in 2021 due
to the protracted conflict, continued political
instability and economic disintegration. Based on the
results of the audit, the Office of Internal Audit reached
an overall conclusion of some improvement needed.