As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in the Philippines that focused on the period 1 January to 31 December 2017. Expenditures in the Philippines totalled USD 12 million in 2017, representing 0.2 percent of WFP’s total direct expenses for that year. The audit team conducted the fieldwork from 12 to 28 March 2018 at the Country Office premises in Manila and through onsite visits to the Cotabato and Iligan Sub-Offices. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.