As part of its annual work plan for 2015, the Office of Internal Audit conducted an audit of WFP operations in India, focusing on the period 1 October 2014 to 30 September 2015. The audit team conducted the in-country fieldwork, which included on-site visits to various locations in India and a review of related corporate processes that impact across WFP, from 23 November to 10 December 2015. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.