As part of its annual work plan, the Office of Internal
Audit conducted an audit of WFP’s delivery through
non-governmental organizations and cash-based transfers in
Iraq, focusing on the period from 1 January 2018 to 30
September 2019. The audit team conducted the fieldwork
from 3 to 20 November 2019 at the country office premises
in Baghdad and Erbil, and through on-site visits to
project sites in Erbil, Dohuk and Sulaymaniyah. Based on
the results of the audit, the Office of Internal Audit
came to an overall conclusion of partially satisfactory /
some improvement needed.