As part of its annual work plan, the Office of Internal Audit conducted a follow up audit on the implementation of the actions agreed from the internal audit of the WFP’s operations in Libya (AR/19/04). The audit focused on the period 1 October 2017 to 30 September 2018. This was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.