As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Bangladesh that focused on the period 1 January 2016 to 30 June 2017. The audit team conducted the fieldwork from 12 to 30 August 2017 at the Country Office premises in Dhaka and through onsite visits to Cox’s Bazar and Khulna. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.