As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Somalia that focused on the period from 1 January 2016 to 30 June 2017. The audit team conducted the fieldwork from 18 September to 6 October 2017 at the Liaison Office premises in Nairobi, Kenya, and through onsite visits to the Country Office in Mogadishu as well as Area and Sub-offices in Bosasso, Hargeisa and Berbera. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.