As part of its annual work plan for 2012, the Office of Internal Audit conducted an audit of WFP’s hosting arrangements for the REACH Secretariat. The audit covered the hosting of the REACH Secretariat from 1 November 2011 to 31 October 2012 and was carried out in WFP’s headquarters. The audit, which took place from 10 to 28 December 2012, included audit work in headquarters. The audit was carried out in accordance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing.