As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP Operations in Libya. The audit covered the activities from 1 January 2011 to 30 June 2012 and included field visits to various locations in Libya, and a review of related corporate processes that impact across WFP. The scope of the audit covered WFP’s operations in Libya in the context of the regional response, for the period from 1 January 2011 to 30 August 2012. Where necessary, transactions and events pertaining to other periods were reviewed. The audit, which took place from 20 to 30 August 2012, included visits to various locations in Libya. 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.