As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Yemen that focused on the period 1 May 2016 to 30 September 2017. The audit team conducted the fieldwork from 5 to 20 November 2017 at the Country Office premises in Sana’a, Yemen. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/some improvement needed.