As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Nigeria that focused on the period 1 September 2016 to 30 September 2017. The audit team conducted the fieldwork from 13 to 30 November 2017 at the Country Office premises in Abuja and through onsite visits to Maiduguri Area Office, Damaturu Sub Office and Lagos port operations. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.