As part of its annual work plan for 2013, the Office of Internal Audit conducted an audit of the World Food Programme (WFP) operations in the Republic of South Sudan. 2. The audit covered activities from 1 January 2012 to 31 December 2012 and included field visits to various locations in South Sudan and a review of related corporate processes that impact across WFP. 3. 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.