As part of its annual work plan for 2015, the Office of Internal Audit conducted an audit of the security and controls in WFP¡¯s SCOPE system. SCOPE is being developed and implemented as WFP¡¯s corporate digital platform to support the registration and management of beneficiary identity information, and the generation of transfer instructions to external service providers (SP) for Cash-based Transfer (CBT) operations, where external SP solutions are not appropriate. The audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing.