As part of its annual work plan, the Office of Internal Audit conducted an audit of the development and delivery of the Country Office Tool for Managing Programme Operations Effectively – an application referred to by the acronym COMET. The audit focused on the period from 1 January 2017 to 31 March 2018, but also looked at prior or subsequent events or transactions as required. The audit team conducted the fieldwork from 2 July to 30 September 2018 at WFP headquarters in Rome; this included a review of related corporate processes that impact across the organisation. COMET is WFP’s comprehensive online database tool to design, implement and monitor programmes and to improve organisational performance. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing