As part of its annual work plan, the Office of Internal Audit conducted an audit of information and telecommunications management in WFP country offices. The audit was performed using a structured questionnaire on a sample of 18 country offices, three from each region, to perform a desk review that focused on the period from 1 January 2016 to 31 March 2018. Where necessary, transactions and events pertaining to subsequent periods were reviewed. Fieldwork was performed at six country offices, one from each region, and took place during the period from 10 July to 31 October 2018. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.