As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Sudan that focused on the period 1 January 2018 to 28 February 2019. Expenditures in Sudan totalled USD 249 million in 2018, representing approximately 4 percent of WFP’s total direct expenses for that year. The audit team conducted the fieldwork in two phases: the first from 31 March to 12 April 2019 at the country office premises in Khartoum and through onsite visits to area/sub-offices in El Geneina, Zalingei, Nyala and Port Sudan; and the second, given political instability in Sudan, from WFP headquarters in Rome from 15 April to 2 May 2019. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.