As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Niger that focused on the period 1 January 2018 to 31 December 2018. The audit team conducted the fieldwork from 2 to 18 April 2019 at the country office premises in Niamey and through onsite visits to the sub-office in Tahoua, and project sites in the Tahoua and Dosso regions. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.