As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in South Sudan that focused on the period 1 January 2017 to 31 March 2018. The audit team conducted the fieldwork from 16 April to 4 May 2018 at the country office premises in Juba and through onsite visits to the Bor, Rumbek and Juba field offices. WFP has had a continuous presence in South Sudan since the declaration of independence in July 2011 and prior to independence under the Sudan country office’s operations, scaling up its interventions in December 2013 when a level 3 emergency was declared in the country. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.