The purpose of the audit was to evaluate and test the adequacy and effectiveness of the risk management, control and governance processes in ERD, as part of the process of providing an annual and overall assurance statement to the Executive Director on WFP’s risk management, control and governance processes. The Office of Internal Audit audited WFP operations in the Government Donor Relations Division (ERD) from 21 May to 3 August 2012, covering the period from January to December 2011. The Office of Internal Audit carried out field work in ERD from 21 May to 3 August 2012. The Office of Internal Audit audited ERD in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.