As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Yemen from January 2015 to April 2016. The audit team conducted the in-country fieldwork from 18 July to 4 August 2016, including onsite visits to various locations in Yemen, the Djibouti and Amman hubs, and a review of related corporate processes that impact across WFP. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.