As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Nicaragua that focused on the period of 1 January to 31 December 2014. The audit team performed the field work in the country from the 9 to the 27 March 2015, which included onsite visits to various locations in Nicaragua and a review of related corporate processes that impact across WFP. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.