As part of its annual work plan, the Office of Internal Audit conducted an audit of beneficiary management in WFP. The audit covered the period from 1 July 2016 to 30 June 2017 and looked at events prior and subsequent to this period as required. The audit team conducted the fieldwork from 21 August to 15 September 2017. This audit was conducted in parallel with an internal audit of WFP’s SCOPE beneficiary information management system, and in conformance with the International Standards for the Professional Practice of Internal Auditing.