As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Libya that focused on the period 1 October 2017 to 30 September 2018. Expenditures in Libya totalled USD 8.7 million in 2018. The audit team conducted the fieldwork from 5 to 16 November 2018, at the Country Office premises in Tunis. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.