As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP Operations in the Dakar Regional Bureau. The audit covered activities from 1 October 2011 to 30 September 2012. The Office of Internal Audit carried out field work in the Dakar Regional Bureau from 9 November to 21 November 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.