As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Tunisia that focused on the period 1 October 2017 to 30 September 2018. The audit team conducted the fieldwork from 5 to 16 November 2018 at the Country Office premises in Tunis and visited one project site in the Zaghouan district. Implementation of the Country Strategic Plan began in April 2018. Some projects were at the initial stage at the time of the audit, hence limited testing could be carried out. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.