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Â鶹³ÉÈË°æ in Yemen aims to save lives and protect livelihoods in emergencies, and specifically increase food consumption through the scale-up of life-saving emergency food assistance, particularly among the most food insecure population, as well as to expand coverage of nutrition interventions to prevent and treat moderate acute malnutrition. The political and operational context in Yemen is one of the most complex and challenging for Â鶹³ÉÈË°æ. Over four years of protracted conflict have left the country¡¯s critical economic and civil infrastructure in ruins; displaced more than three million people; led to significant loss of income and livelihoods; increased prices of basic foods up to double pre-crisis levels; and pushed the economy close to a downfall. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/some improvement needed.

¡°Third-party¡± refers to any individual or organization external to Â鶹³ÉÈË°æ that interacts with Â鶹³ÉÈ˰桯s information assets including applications, services, infrastructure or data. Third-party includes, but is not limited to, technology service providers, programme implementation partners and strategic digital partners. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/major improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of Tone-at-the-Top in Â鶹³ÉÈË°æ 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.