As part of its annual work plan, the Office of Internal Audit conducted an audit of operations in Peru that focused on the period 1 January 2018 to 30 June 2019. Expenditures in Peru totalled USD 5.1 million over the audit period. The audit team conducted the fieldwork from 5 to 16 August 2019 at the country office premises in Lima. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.