As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP Operations in Côte d’Ivoire. The audit covered the activities from 1 January 2011 to 31 July 2012 and included field visits to various locations in Côte d’Ivoire, and a review of related corporate processes that impact across WFP. The audit took place from 14 to 28 September 2012. The audit was carried out in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.