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 Liberia (AR/19/09). The audit focused on the period from 1 January to 31 December 2018 and was carried out from 29 January to 8 February 2019. Based on the results of the audit, and with consideration of the context of the country, the Office of Internal Audit came to an overall conclusion of unsatisfactory.