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 2015 to 31 March 2016. The audit team conducted the field work from 30 May to 17 June 2016 at the Country Office (CO) premises and through onsite visits to various locations in South Sudan. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.