As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP Operations in Yemen. The audit covered activities from 1 July 2011 to 30 June 2012 and included field visits to various locations in Yemen, and a review of related corporate processes that impact across WFP. The audit took place from 3 to 9 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.