As part of its annual work plan for 2014, the Office of Internal Audit conducted an audit of WFP operations in Somalia. The audit focussed on activities from 1 July 2012 to 28 February 2014 and selected activities between March and June 2014. The audit field work took place between 26 May to 12 June 2014 at the CO in Nairobi, Kenya and in one location in Somalia.The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.