The audit focused on full coverage of programme design and implementation. In addition, several process areas were covered partially, including strategic planning and performance, risk management and management oversight, external stakeholder relations management and communication, finance and accounting, assessment, beneficiary targeting and identity management, management of cooperating partners, monitoring activities, procurement, and cash-based transfers. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, Â鶹ÊÓƵ¡¯s direct operational expenses in Zambia were USD 54 million, reaching approximately 1.8 million beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.