He's had a lot of months without playing and he's been training very well but we're going to take it easy with him.
He will play probably in the last game of this tour and he will have time to have minutes," Iraola added.
The situation behind Ndukwe's acquisition was previously outlined by his former club during negotiations following the U17 World Cup.
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Austria Vienna's Sporting Director Michael Wagner described the transfer as a "win-win situation" for both clubs.
"It is a great honor that one of the world's best football clubs has shown interest in one of our home-grown players.
The agreement with Liverpool FC is structured in such a way that Austria Vienna will come out well in any scenario," Wagner said.
Wagner highlighted the strategic value of the transfer for the Austrian side's youth development. "For me, this is a clear win-win situation for both clubs.
Above all, this story is a great tribute to the excellent work that is done in our academy every day," he added.
He noted that global attention on their youth roster increased after international competition achievements.
"We were aware that there would be a lot of interest in our three U17 team players in particular after they reached the World Cup final," Wagner said.
The sporting director reaffirmed the club's philosophy regarding player progression.
"Basically, our goal is for our talented players to first establish themselves in the first team and thus recommend themselves for higher tasks," he said.
Wagner concluded that the final arrangements satisfied all parties.
"In this case, the overall package – both Liverpool FC's offer to Austria and the prospects for Ifeanyi Ndukwe – was a perfect fit for everyone involved."
In the match, Liverpool opened the scoring through Kieran Morrison before Sunderland's Enzo Le Fee equalized with a long-range effort.
Timur Tutierov briefly put Sunderland ahead in the second half, but goals from Dominik Szoboszlai, Federico Chiesa, and Lewis Koumas sealed the win for Liverpool.
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Liverpool will open their Premier League campaign against Newcastle on August 23, while Sunderland continues their tour against Leeds United on Friday.
