As part of its annual work plan, the Office of Internal Audit conducted an audit of asset management in WFP that focused on the period from 1 January 2016 to 31 March 2018. The audit team conducted the fieldwork from 28 May to 13 July 2018. This included work at WFP headquarters in Rome; visits to the Kenya, Liberia and Pakistan country offices; a visit to the United Arab Emirates WFP office (covering the operations of the Global Vehicle Leasing Programme and the Fast Information Technology and Telecommunications Emergency and Support Team); visits to the United Nations Humanitarian Resource Depots in Brindisi and Dubai; and a review of related corporate processes that impact across WFP. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.